Аналіз критеріїв податкового резидентства держав-членів Європейського Союзу

85. Conventions internationales sur la double imposition en vigueur et en cours de negotiation [Електронний ресурс] - Режим доступу до ресурсу: https://impotsdirects.public.lu/fr/conventions/luxembourg.html.

86. Incometaxact [Електронний ресурс] - Режим доступу до ресурсу: https://legislation.mt/eli/cap/123/eng/pdf.

87. Конвенція між Урядом України і Урядом Республіки Мальта про уникнення подвійного оподаткування та запобігання податковим ухиленням стосовно податків на доходи [Електронний ресурс] - Режим доступу до ресурсу: https://zakon.rada.gov.ua/laws/show/470009-13#Text.

88. Double Taxation Conventions [Електронний ресурс] - Режим доступу до ресурсу: https://cfr.gov.mt/en/inlandrevenue/itu/Pages/Double-Taxation-Conventions.aspx.

89. Algemenewetinzake Rijksbelastingen [Електронний ресурс] - Режим доступу до ресурсу: https://download.belastingdienst.nl/itd/beleid/awr0503.pdf.

90. Конвенція між Україною і Королівством Нідерландів про уникнення подвійного оподаткування та попередження податкових ухилень стосовно податків на доходи і майно [Електронний ресурс] - Режим доступу до ресурсу: https://zakon.rada.gov.ua/laws/show/528_654#Text.

91. Протокол про внесення змін до Конвенції між Україною і Королівством Нідерландів про уникнення подвійного оподаткування та попередження податкових ухилень стосовно податків на доходи і майно [Електронний ресурс] - Режим доступу до ресурсу: https://zakon.rada.gov.ua/laws/show/528_003-18#Text.

92. Internationalebelastingverdragen [Електронний ресурс] - Режим доступу до ресурсу: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/internationaal/verdragen/.

93. Ustawaopodatkudochodowymodosobfizycznych [Електронний ресурс] - Режим доступу до ресурсу: https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU19910800350/U/D19910350Lj.pdf.

94. Відповідь компетентного органу Польщі на Опитувальник щодо податкових наслідків для компаній та фізичних осіб, які можуть виникнути у зв'язку з вимушеним переміщенням таких осіб з України до Республіки Польща в результаті російського вторгнення [Електронний ресурс] - Режим доступу до ресурсу: https://mof.gov.ua/storage/files/%D0%9F%D0%BE%D0%BB%D1%8C%D1%89%D0%B0 (1).pdf.

95. Конвенція між Урядом України і Урядом Республіки Польща про уникнення подвійного оподаткування доходів і майна та попередження податкових ухилень [Електронний ресурс] - Режим доступу до ресурсу: https://zakon.rada.gov.ua/laws/show/616_168#Text.

96. Wykazumowounikaniupodwojnegoopodatkowania [Електронний ресурс] - Режим доступу до ресурсу: https://www.podatki.gov.pl/podatkowa-wspolpraca-miedzynarodowa/wykaz-umow-o-unikaniu-podwojnego-opodatkowania/.

97. Impostosobreo Rendimentodas Pessoas Singulares [Електронний ресурс] - Режим доступу до ресурсу: https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2014-70048167.

98. Відповідь компетентного органу Португалії на Опитувальник щодо податкових наслідків для компаній та фізичних осіб, які можуть виникнути у зв'язку з вимушеним переміщенням таких осіб з України до Португалії в результаті російського вторгнення [Електронний ресурс] - Режим доступу до ресурсу: https://mof.gov.ua/storage/files/%D0%9F%D0%BE%D1%80%D1%82%D1%83%D0%B3%D0%B0%D0%BB%D1%96%D1%8F(1).pdf.

99. Конвенція між Україною і Португальською Республікою про уникнення подвійного оподаткування та попередження податкових ухилень стосовно податків на доход і на капітал [Електронний ресурс] - Режим доступу до ресурсу: https://zakon.rada.gov.ua/laws/show/620_015#Text.

100. Conve^oesparaevitaraduplatributa9ao [Електронний ресурс] - Режим доступу до ресурсу: https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/convencoes_evitar_dupla_tributacao/convencoes_tabelas_doclib/Documents/Tabela_CDT_2019.pdf.

101. Impozitulpevenit | CodulFiscal [Електронний ресурс] - Режим доступу до ресурсу: https://lege5.ro/gratuit/g43donzvgi/impozitul-pe-venit-codul-fiscal? dp=hazdimzvge2to.

102. Конвенція між Урядом України і Урядом Румунії про уникнення подвійного оподаткування та попередження ухилень від сплати податків стосовно доходу і капіталу [Електронний ресурс] - Режим доступу до ресурсу: https://zakon.rada.gov.ua/laws/show/642_002#Text.

103. Conventiile pentru evitarea dublei impuneri si protocoalele de modificare a acestora incheiate de Romania cu alte state [Електронний ресурс] - Режим доступу до ресурсу: https://static.anaf.ro/static/10/Anaf7AsistentaContribuabili_r/Conventii/Conventii.htm.

104. Metodicke usmernenie k interpretacii a posudzovaniu kritern pre urcenie danovej rezidencie danovmka na ucely zakona o dani z prijmov a prislusnej zmluvy o zamedzeni dvojiteho zdanenia [Електронний ресурс] - Режим доступу до ресурсу: https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Zverejnovanie_dok/Dane/Metodicke_usmernenia/Medzinarodne_zdanovanie/2020/2020.10.08_2_MZ_2020_MU_rezident.pdf.

105. Конвенція між Урядом України і між Урядом Словацької Республіки про уникнення подвійного оподаткування та попередження податкових ухилень стосовно податків на доход і майно [Електронний ресурс] - Режим доступу до ресурсу: https://zakon.rada.gov.ua/laws/show/703_673#Text.

106. Slovenskarepublika. DoubleTaxTreaties [Електронний ресурс] - Режим доступу до ресурсу: https://www.mfsr.sk/en/taxes-customs-accounting/direct-taxes/income-tax/international-taxation/double-tax-treaties/.

107. Zakonodohodnini [Електронний ресурс] - Режим доступу до ресурсу: https://zakonodaja.com/zakon/zdoh-2.

108. Конвенція між Урядом України і Урядом Республіки Словенія про уникнення подвійного оподаткування та попередження податкових ухилень стосовно податків на доходи і капітал [Електронний ресурс] - Режим доступу до ресурсу: https://zakon.rada.gov.ua/laws/show/705_010#Text.

109. Republika Slovenija. Double taxation conventions [Електронний ресурс] - Режим доступу до ресурсу: https://www.gov.si/assets/ministrstva/MF/Davcni-direktorat/DOKUMENTI/List-of-Double-Taxation-Conventions-Currently-in-Force.pdf.

110. Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Fisicas y de modification parcial de las leyes de los Impuestos sobre Sociedades, sobre la Renta de no Residentes y sobre el Patrimonio [Електронний ресурс] - Режим доступу до ресурсу: https://noticias.juridicas.com/basedatos/Fiscal/l35-2006.html.

111. Конвенция между Правительством Союза Советских Социалистических Республик и Правительством Испании об избежании двойного налогообложения доходов и имущества [Електронний ресурс] - Режим доступу до ресурсу: https://mof.gov.ua/storage/files/%D0%86%D1%81%D0%BF%D0%B0%D0%BD%D1%96%D1%8F_(%D1%80%D0%BE%D1%81%D1%96%D0%B9%D1%81%D1%8C%D0%BA%D0%B0).pdf.

112. Conveniosdedobleimposition [Електронний ресурс] - Режим доступу до ресурсу: https://www.hacienda.gob.es/es-ES/Noimativa%20y%20doctrina/Normativa/CDI/Paginas/CDIAlfa.aspx.

113. Закон України «Про правонаступництво України» [Електронний ресурс]. - 1991. - Режим доступу до ресурсу: https://zakon.rada.gov.ua/laws/show/1543-12#Text.

114. Inkomstskattelag [Електронний ресурс] - Режим доступу до ресурсу: https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/inkomstskattelag - 19991229_sfs-1999-1229/.

115. Конвенція між Урядом України і Урядом Швеції про уникнення подвійного оподаткування доходів та попередження податкових ухилень [Електронний ресурс] - Режим доступу до ресурсу: https://zakon.rada.gov.ua/laws/show/752_001#Text.

116. Skatteavtal [Електронний ресурс] - Режим доступу до ресурсу: https://www4.skatteverket.se/rattsligvagledning/15311.html.



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38. Konventsiia mizh Uriadom Ukrainy i Uriadom Korolivstva Danii pro unyknennia podviinoho opodatkuvannia ta poperedzhennia podatkovykh ukhylen stosovno podatkiv na dokhody i maino. [Convention between the Government of Ukraine and the Government of the Kingdom of Denmark on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property]. Retrieved from: https://zakon.rada.gov.ua/laws/show/208_669#Text. [in Ukrainian].

39. Dobbeltbeskatningsoverenskomster. Retrieved from: https://skm.dk/love/internationalt/dobbeltbeskatningsoverenskomster.

40. Protokol pro vnesennia zmin do Konventsii mizh Uriadom Ukrainy i Uriadom Korolivstva Danii pro unyknennia podviinoho opodatkuvannia ta poperedzhennia podatkovykh ukhylen stosovno podatkiv na dokhody i maino. [Protocol on Amendments to the Convention between the Government of Ukraine and the Government of the Kingdom of Denmark on the Avoidance of Double Taxation and the Prevention of Tax Evasion Regarding Taxes on Income and Property]. Retrieved from: https://zakon.rada.gov.ua/rada/show/208_001-21#Text. [in Ukrainian].

41. Tulumaksuseadus. Retrieved from: https://www.riigiteataja.ee/akt/119032015065.

42. Estonian Tax and Customs Board. For war refugees from Ukraine. Retrieved from: https://www.emta.ee/en/news/war-refugees-ukraine.

43. Konventsiia mizh Uriadom Ukrainy i Uriadom Estonskoi Respubliky pro unyknennia podviinoho opodatkuvannia ta poperedzhennia podatkovykh ukhylen stosovno podatkiv na dokhod i maino. [Convention between the Government of Ukraine and the Government of E of the Republic of Estonia on the avoidance of double taxation and prevention of tax evasion in relation to taxes on income and property]. Retrieved from: https://zakon.rada.gov.ua/laws/show/233_687#Text. [in Ukrainian].

44. Topeltmaksustamisme valtimise ning maksudest hoidumise tokestamise lepingud. Retrieved from: https://maksumaksjad.ee/maksuinfo/maksuseadused/topeltmaksustamise-valtimise -ning-maksudest-hoidumise-tokestamise-lepingud/.

45. Tuloverolaki. Retrieved from: https://finlex.fi/fi/laki/ajantasa/1992/19921535.

46. Tax residency, nonresidency and residency in accordance with a tax treaty - natural persons. Retrieved from: https://www.vero.fi/en/detailed-guidance/guidance/48999/tax-residency-nonresidency-and-residency-in-accordance-with-a-tax-treaty-natural-persons3/.

47. Konventsiia mizh Uriadom Ukrainy i Uriadom Respubliky Finliandiia pro unyknennia podviinoho opodatkuvannia ta poperedzhennia podatkovykh ukhylen stosovno podatkiv na dokhody i maino. [Convention between the Government of Ukraine and the Government of the Republic of Finland on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property]. Retrieved from: https://zakon.rada.gov.ua/laws/show/246_621#Text. [in Ukrainian].

48. Republic of Finland. Tax treaties. Retrieved from: https://www.vero.fi/en/detailed-guidance/guidance/49062/tax_treatie/.

49. Code general des impots. Retrieved from: https://www.legifrance.gouv.fr/codes/texte_lc/LEGITEXT000006069577/.

50. Konventsiia mizh Uriadom Ukrainy i Uriadom Frantsuzkoi Respubliky pro unyknennia podviinoho opodatkuvannia ta poperedzhennia podatkovykh ukhylen stosovno podatkiv na dokhody i maino. [Convention between the Government of Ukraine and the Government of the French Republic on the avoidance of double taxation and the prevention of tax evasion in relation to taxes on income and property]. Retrieved from: https://zakon.rada.gov.ua/laws/show/250_001#Text.

51. List of tax conventions concluded by France [Liste des conventions fiscales conclues par la France] Retrieved from: https://bofip.impots.gouv.fr/bofip/2509-PGP.html/identifier=BOI-ANNX-000306-20180307.

52. Income Tax Act [Einkommensteuergesetz] Retrieved from: https://www.gesetze-im-internet.de/estg/.

53. Tax Code [Abgabenordnung] Retrieved from: https://www.gesetze-im-internet.de/ao_1977/index.html#BJNR006130976BJNE010101301

54. Uhoda mizh Ukrainoiu i Federatyvnoiu Respublikoiu Nimechchyna pro unyknennia podviinoho opodatkuvannia stosovno podatkiv na dokhod i maino [Agreement between Ukraine and the Federal Republic of Germany on avoidance of double taxation with respect to taxes on income and property] Retrieved from: https://zakon.rada.gov.ua/laws/show/276_001#Text.

55. Double taxation agreements and other tax agreements [Doppelbesteuerungsabkommen und andere Abkommen im Steuerbereich] Retrieved from: https://www.bundesfinanzministerium.de/Web/DE/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/staatenbe zogene_info.html.

56. Income Tax Code [Кюбікао Торокоуіао Еіообрратоо] Retrieved from: http://www.opengov.gr/minfin/wp-content/uploads/downloads/2013/07/KODIKAS-FOROLOGIAS - EISODIMATOS.pdf.

57. Greece updates guidelines on change of tax residency process Retrieved from: https://globaltaxnews.ey.com/news/2018-5127-greece-updates-guidelines-on-change-of-taxresidency-process.

58. Konventsiia mizh Uriadom Ukrainy i Uriadom Hretskoi Respubliky pro unyknennia podviinoho opodatkuvannia ta poperedzhennia podatkovykh ukhylen stosovno podatkiv na dokhody i na maino [Convention between the Government of Ukraine and the Government of the Hellenic Republic on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property] Retrieved from: https://zakon.rada.gov.ua/laws/show/300_050#Text.

59. Agreements to avoid the double standard of Greece [Еорфюуіюу алофоуро білкро фаоткіао тро єккабао] Retrieved from: https://www.aade.gr/polites/themata-diethnoys-forologikoy - periehomenoy/keimena-symbaseon-symfonion-apofygis-diplis-forologias-tis-elladas-me.

60. Personal income tax [Pszemye yodedelemado] Retrieved from: https://nav.gov.hu/ado/szja.

61. Konventsiia mizh Ukrainoiu i Uhorskoiu Respublikoiu pro unyknennia podviinoho opodatkuvannia dokhodiv i maina ta poperedzhennia podatkovykh ukhylen [Convention between Ukraine and the Republic of Hungary on the avoidance of double taxation of income and property and prevention of tax evasion] Retrieved from: https://zakon.rada.gov.ua/laws/show/348_630#Text.

62. Applicable tax treaties [Alkalmazhato adoegyezmenyeirol] Retrieved from: https://nav.gov.hu/ado/szj a/Adozoi_taj ekoztato_Ma20210610_ref1.

63. Taxes Consolidation Act. Retrieved from: https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-34/34-00-01.pdf.

64. Revenue eBrief No. 028/23. Retrieved from: https://www.revenue.ie/en/tax-professionals/ebrief/2023/no-0282023.aspx.

65. Konventsiia mizh Uriadom Ukrainy ta Uriadom Irlandii pro unyknennia podviinoho opodatkuvannia ta zapobihannia podatkovym ukhylenniam stosovno podatkiv na dokhody ta dokhody vid vidchuzhennia maina. [Convention between the Government of Ukraine and the Government of Ireland on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and income from the alienation of property] Retrieved from: https://zakon.rada.gov.ua/laws/show/372_010#Text.

66. Double Taxation Treaties. Retrieved from: https://www.revenue.ie/en/tax-professionals/tax-agreements/double-taxation-treaties/index.aspx.

67. Personal income tax. [Imposta sul reddito delle persone fisiche] Retrieved from: https://def.finanze.it/DocTribFrontend/getAttoNormativoDetail.do? ACTION=getSommario&id=%7B31D694E8-4398-4030-873B-FEAF5A6647F9%7D.

68. Delegation to the Government for the review of the tax system and implementation terms. [Delega al Governo per la revisione del sistema tributario e termini di attuazione] Retrieved from: https://www.fiscoetasse.com/files/16837/delega-fiscale.pdf.

69. Vidpovid kompetentnoho orhanu Italii na Opytuvalnyk shchodo podatkovykh naslidkiv dlia kompanii ta fizychnykh osib, yaki mozhut vynyknuty u zviazku z vymushenym peremishchenniam takykh osib z Ukrainy do Italii v rezultati rosiiskoho vtorhnennia [The response of the competent authority of Italy to the Questionnaire regarding the tax consequences for companies and individuals that may arise in connection with the forced relocation of such persons from Ukraine to Italy as a result of the Russian invasion] Retrieved from: https://mof.gov.ua/storage/files/%D0% 86% D1% 82% D0% B0% D0% BB % D1% 96% D1% 8F(1).pdf.

70. Konventsiia mizh Uriadom Ukrainy i Uriadom Italiiskoi Respubliky pro unyknennia podviinoho opodatkuvannia dokhodiv i kapitalu ta poperedzhennia podatkovykh ukhylen. [Convention between the Government of Ukraine and the Government of the Italian Republic on the avoidance of double taxation of income and capital and prevention of tax evasion]. Retrieved from: https://zakon.rada.gov.ua/laws/show/380_011#Text.

71. Conventions to avoid double taxation. [Convenzioni per evitare le doppie imposizioni]. Retrieved from: https://www.finanze.gov.it/it/Fiscalita-dellUnione-europea-e-internazionale/convenzioni-e-accordi/convenzioni-per-evitare-le-doppie-imposizioni/.

72. About taxes and fees. [Par nodokliem un nodevam]. Retrieved from: https://likumi.lv/ta/id/33946-par-nodokliem-un-nodevam.

73. Law on Declaration of Residence. [Dzivesvietas deklaresanas likums]. Retrieved from: https://likumi.lv/ta/id/64328-dzivesvietas-deklaresanas-likums.

74. Zakon pro pidtrymku tsyvilnoho naselennia Ukrainy. [Law on support of the civilian population of Ukraine]. Retrieved from: https://likumi.lv/wwwraksti/LIKUMI/TULKOJUMI_UA/UKR_ATBALSTA_LIKUMS.PDF.

75. Budget law 2024: some of the new features arriving. [Legge di bilancio 2024: alcune delle novita in arrivo]. Retrieved from: https://www.fiscoetasse.com/approfondimenti/15645-legge-di-bilancio-2024-la-manovra-approvata-il-16-ottobre.html.

76. Agreements on the avoidance of double taxation. Retrieved from: https://likumi.lv/ta/tema/nodokli-un-nodevas.

77. Personal income tax. [Gyventojp pajamp mokescio]. Retrieved from: https://www.e-tar. lt/portal/lt/legalAct/TAR. C677663D2202/asr.

78. Vidpovid kompetentnoho orhanu Lytvy shchodo podatkovykh naslidkiv dlia kompanii ta fizychnykh osib, yaki mozhut vynyknuty u zviazku z tym, shcho taki osoby vyikhaly z Ukrainy do Lytovskoi Respubliky cherez rosiiske vtorhnennia. [The response of the competent authority of Lithuania regarding the tax consequences for companies and individuals that may arise in connection with the fact that such persons left Ukraine for the Republic of Lithuania due to the Russian invasion]. Retrieved from: https://mof.gov.ua/storage/files/%D0%9B%D0%B8%D1%82%D0%B2%D0%B0(2).pdf.

79. Konventsiia mizh Uriadom Ukrainy i Uriadom Lytovskoi Respubliky pro unyknennia podviinoho opodatkuvannia ta poperedzhennia podatkovykh ukhylen stosovno podatkiv na dokhod i na maino. [Convention between the Government of Ukraine and the Government of the Republic of Lithuania on the avoidance of double taxation and the prevention of tax evasion with regard to income and property taxes]. Retrieved from: https://zakon.rada.gov.ua/laws/show/440_004#Text.

80. Double taxation avoidance agreements. [Dvigubo apmokestinimo isvengimo sutartys]. Retrieved from: https://www.vmi.lt/evmi/en/tarptautines-dvigubo-apmokestinimo-isvengimo-sutartys?lang=lt#su-kuriomis-%C5%A1alimis-sudarytos-bei-taikomos-dvigubo-apmokestinimo-i%C5%A1vengimo-sutartys.

81. Concerning income tax. [Concernant l'impot sur le revenu]. Retrieved from: https://impotsdirects.public.lu/dam-assets/fr/legislation/LIR/LIR2023.pdf.

82. Opting as a non-resident to be treated as a resident for tax purposes. Retrieved from: https://guichet.public.lu/en/citoyens/impots-taxes/pension-rente/declaration-revenu-non-resident/assimilation-resident.html.

83. Konventsiia mizh uriadom Ukrainy i uriadom Velykoho Hertsohstva Liuksemburh pro unyknennia podviinoho opodatkuvannia ta poperedzhennia podatkovykh ukhylen stosovno podatkiv na dokhody i na kapital. [Convention between the Government of Ukraine and the Government of the Grand Duchy of Luxembourg on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and on capital]. Retrieved from: https://zakon.rada.gov.ua/laws/show/442_002#Text.

84. Protokol mizh Uriadom Ukrainy ta Uriadom Velykoho Hertsohstva Liuksemburh pro vnesennia zmin do Konventsii mizh Uriadom Ukrainy i Uriadom Velykoho Hertsohstva Liuksemburh pro unyknennia podviinoho opodatkuvannia ta poperedzhennia podatkovykh ukhylen stosovno podatkiv na dokhody i na kapital. [Protocol between the Government of Ukraine and the Government of the Grand Duchy of Luxembourg on amendments to the Convention between the Government of Ukraine and the Government of the Grand Duchy of Luxembourg on the avoidance of double taxation and prevention of tax evasion with respect to taxes on income and capital]. Retrieved from: https://zakon.rada.gov.ua/laws/show/442_006-16#Text.

85. International conventions on double taxation in force and under negotiation. [Conventions internationales sur la double imposition en vigueur et en cours de negotiation]. Retrieved from: https://impotsdirects.public.lu/fr/conventions/luxembourg.html.

86. Income tax act. Retrieved from: https://legislation.mt/eli/cap/123/eng/pdf.

87. Konventsiia mizh Uriadom Ukrainy i Uriadom Respubliky Malta pro unyknennia podviinoho opodatkuvannia ta zapobihannia podatkovym ukhylenniam stosovno podatkiv na dokhody. [Convention between the Government of Ukraine and the Government of the Republic of Malta on the avoidance of double taxation and the prevention of tax evasion with respect to income taxes]. Retrieved from: https://zakon.rada.gov.ua/laws/show/470_009-13#Text.

88. Double Taxation Conventions. Retrieved from: https://cfr.gov.mt/en/inlandrevenue/itu/Pages/Double-Taxation-Conventions.aspx.

89. General Act on State Taxes. [Algemene wet inzake Rijksbelastingen]. Retrieved from: https://download.belastingdienst.nl/itd/beleid/awr0503.pdf.

90. Konventsiia mizh Ukrainoiu i Korolivstvom Niderlandiv pro unyknennia podviinoho opodatkuvannia ta poperedzhennia podatkovykh ukhylen stosovno podatkiv na dokhody i maino. [Convention between Ukraine and the Kingdom of the Netherlands on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property]. Retrieved from: https://zakon.rada.gov.ua/l aws/ show/528_654#Text.

91. Protokol pro vnesennia zmin do Konventsii mizh Ukrainoiu i Korolivstvom Niderlandiv pro unyknennia podviinoho opodatkuvannia ta poperedzhennia podatkovykh ukhylen stosovno podatkiv na dokhody i maino. [Protocol on amendments to the Convention between Ukraine and the Kingdom of the Netherlands on the avoidance of double taxation and the prevention of tax evasion in relation to taxes on income and property]. Retrieved from: https://zakon.rada.gov.ua/laws/show/528_003-18#Text.

92. International tax treaties. [Internationale belastingverdragen]. Retrieved from: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/internationaal/verdragen/.

93. Personal Income Tax Act. [Ustawa o podatku dochodowym od osob fizycznych]. Retrieved from: https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU19910800350/U/D19910350Lj.pdf.

94. Vidpovid kompetentnoho orhanu Polshchi na Opytuvalnyk shchodo podatkovykh naslidkiv dlia kompanii ta fizychnykh osib, yaki mozhut vynyknuty u zviazku z vymushenym peremishchenniam takykh osib z Ukrainy do Respubliky Polshcha v rezultati rosiiskoho vtorhnennia. [The response of the competent authority of Poland to the Questionnaire regarding the tax consequences for companies and individuals that may arise in connection with the forced relocation of such persons from Ukraine to the Republic of Poland as a result of the Russian invasion]. Retrieved from: https://mof.gov.ua/storage/files/%D0%9F%D0%BE%D0%BB%D1%8C%D1%89%D0%B0 (1).pdf.

95. Konventsiia mizh Uriadom Ukrainy i Uriadom Respubliky Polshcha pro unyknennia podviinoho opodatkuvannia dokhodiv i maina ta poperedzhennia podatkovykh ukhylen. [Convention between the Government of Ukraine and the Government of the Republic of Poland on the avoidance of double taxation of income and property and prevention of tax evasion]. Retri eved from: https://zakon.rada.gov.ua/laws/show/616_168#Text.

96. List of double taxation avoidance agreements. [Wykaz umow o unikaniu podwojnego opodatkowania]. Retrieved from: https://www.podatki.gov.pl/podatkowa-wspolpraca-miedzynarodowa/wykaz-umow-o-unikaniu-podwojnego-opodatkowania/.

97. Imposto sobre o Rendimento das Pessoas Singulares. [Imposto sobre o Rendimento das Pessoas Singulares]. Retrieved from: https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2014-70048167.

98. Vidpovid kompetentnoho orhanu Portuhalii na Opytuvalnyk shchodo podatkovykh naslidkiv dlia kompanii ta fizychnykh osib, yaki mozhut vynyknuty u zv\iazku z vymushenym peremishchenniam takykh osib z Ukrainy do Portuhalii v rezultati rosiiskoho vtorhnennia. [The response of the competent authority of Portugal to the Questionnaire regarding the tax consequences for companies and individuals that may arise in connection with the forced relocation of such persons from Ukraine to Portugal as a result of the Russian invasion]. Retrieved from: https://mof.gov.ua/storage/files/%D0%9F%D0%BE%D1%80%D1%82%D1%83%D0%B3%D0%B0%D0%BB%D1%96%D1%8F(1).pdf.

99. Konventsiia mizh Ukrainoiu i Portuhalskoiu Respublikoiu pro unyknennia podviinoho opodatkuvannia ta poperedzhennia podatkovykh ukhylen stosovno podatkiv na dokhod i na kapital. [Convention between Ukraine and the Portuguese Republic on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital]. Retrieved from: https://zakon.rada.gov.ua/laws/show/620_015#Text.

100. Conventions to avoid double taxation. [Convenqoes para evitar a dupla tributaqao]. Retrieved from: https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/convencoes_evitar_dupla_tributacao/convencoes_tabelas_doclib/Documents/Tabela_CDT_2019.pdf.

101. Income tax: Tax code. [Impozitul pe venit: Codul Fiscal]. Retrieved from: https://lege5.ro/gratuit/g43donzvgi/impozitul-pe-venit-codul-fiscal?dp=hazdimzvge2to.

102. Konventsiia mizh Uriadom Ukrainy i Uriadom Rumunii pro unyknennia podviinoho opodatkuvannia ta poperedzhennia ukhylen vid splaty podatkiv stosovno dokhodu i kapitalu. [Convention between the Government of Ukraine and the Government of Romania on the avoidance of double taxation and the prevention of tax evasion in relation to income and capital]. Retrieved from: https://zakon.rada.gov.ua/laws/show/642_002#Text.

103. Conventions for the avoidance of double taxation and their amendment protocols concluded by Romania with other states. [Conventiile pentru evitarea dublei impuneri si protocoalele de modificare a acestora incheiate de Romania cu alte state]. Retrieved from: https://static.anaf.ro/static/10/Anaf/AsistentaContribuabili_r/Conventii/Conventii.htm.

104. Metodicke usmernenie k interpretacii a posudzovaniu kriterii pre urcenie danovej rezidencie danovnika na ucely zakona o dani z prijmov a prislusnej zmluvy o zamedzeni dvojiteho zdanenia. [Metodicke usmernenie k interpretacii a posudzovaniu kriterii pre urcenie danovej rezidencie danovnika na ucely zakona o dani z prijmov a prislusnej zmluvy o zamedzeni dvojiteho zdanenia]. Retrieved from: https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Zverejnovanie_dok/Dane/Metodicke_usmernenia/Medzinarodne_zdanovanie/2020/2020.10.08_2_MZ_2020_MU_rezident.pdf.

105. Konventsiia mizh Uriadom Ukrainy i mizh Uriadom Slovatskoi Respubliky pro unyknennia podviinoho opodatkuvannia ta poperedzhennia podatkovykh ukhylen stosovno podatkiv na dokhod i maino. [Convention between the Government of Ukraine and the Government of the Slovak Republic on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property]. Retrieved from: https://zakon.rada.gov.ua/laws/show/703_673#Text.

106. Slovenska republika. Double Tax Treaties. Retrieved from: https://www.mfsr.sk/en/taxes-customs-accounting/direct-taxes/income-tax/international-taxation/double-tax-treaties/.

107. Income Tax Act. [Zakon o dohodnini]. Retrieved from: https://zakonodaja.com/zakon/zdoh-2.

108. Konventsiia mizh Uriadom Ukrainy i Uriadom Respubliky Sloveniia pro unyknennia podviinoho opodatkuvannia ta poperedzhennia podatkovykh ukhylen stosovno podatkiv na dokhody i kapital. [Convention between the Government of Ukraine and the Government of the Republic of Slovenia on the avoidance of double taxation and the prevention of tax evasion in relation to taxes on income and capital]. Retrieved from: https://zakon.rada.gov.ua/laws/show/705_010#T ext.

109. Republika Slovenija. Double taxation conventions. Retrieved from: https://www.gov.si/assets/ministrstva/MF/Davcni-direktorat/DOKUMENTI/List-of-Double-Taxation-Conventions-Currently-in-Force.pdf.

110. Law 35/2006, of November 28, on Personal Income Tax and partial modification of the laws on Corporate Taxes, on Non-Resident Income and on Wealth. [Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Fisicas y de modification parcial de las leyes de los Impuestos sobre Sociedades, sobre la Renta de no Residentes y sobre el Patrimonio]. Retrieved from: https://noticias.juridicas.com/base_datos/Fiscal/l35-2006.html.

111. Konventsyia mezhdu Pravytelstvom Soiuza Sovetskykh Sotsyalystycheskykh Respublyk y Pravytelstvom Yspanyy ob yzbezhanyy dvoinoho nalohooblozhenyia dokhodov y ymushchestva. [Convention between the Government of the Union of Soviet Socialist Republics and the Government of Spain for the avoidance of double taxation of income and property]. Retrieved from: https://mof.gov.ua/storage/files/%D0%86%D1%81%D0%BF%D0%B0%D0%BD%D1%96%D1%8F_(%D1%80%D0%BE%D1%81%D1%96%D0%B9%D1%81%D1%8C%D0%BA%D0%B0).pdf.

112. Double taxation agreements. [Convenios de doble imposition]. Retrieved from: https://www.hacienda.gob.es/es-ES/Normativa%20y%20doctrina/Normativa/CDI/Paginas/CDI_Alfa.aspx.

113. Zakon Ukrainy «Pro pravonastupnytstvo Ukrainy». [Law of Ukraine «On Legal Succession of Ukraine»]. Retrieved from: https://zakon.rada.gov.ua/laws/show/1543-12#Text.

114. Income tax law. [Inkomstskattelag]. Retrieved from: https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/inkomstskattelag-19991229_sfs-1999-1229/.

115. Konventsiia mizh Uriadom Ukrainy i Uriadom Shvetsii pro unyknennia podviinoho opodatkuvannia dokhodiv ta poperedzhennia podatkovykh ukhylen. [Convention between the Government of Ukraine and the Government of Sweden on the avoidance of double taxation of income and the prevention of tax evasion]. Retrieved from: https://zakon.rada.gov.ua/laws/show/752_001#Text.

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