Holdings as subjects of tax law (original) (raw)

2019

Abstract

The thesis for the degree of Candidate of Science in specialty 12.00.07 "Administrative law and process, financial law, information law". – National University of Law Yaroslav Mudry, Ministry of Education and Science of Ukraine, Kharkiv, 2019. The dissertation is one of the first in Ukrainian legal science research devoted to the development of theoretical and practical provisions regarding the legal status of the holding within the tax law as a highly organized group of taxpayers. Based on the feasibility study, conclusions are drawn that have a scientific novelty and practical significance in the context of the presented topic. The development of legal formation of legal regulation of holding companies in Ukraine is described. Based on the analysis of normative material, the conclusion was made that there is no comprehensive and systematic approach to normalizing legal relationships in the context of holding companies and subsidiaries. A comparative analysis of the tax a...

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