Короткий опис(реферат):
The extrapolation of global and regional trends in the field of cross-border provision of digital services allows forecasting the further loss of effectiveness of existing international treaty and legislative instruments to ensure a fair allocation of taxing rights between states and the balance of private interests of economic entities and public interests of states in international taxation. The applying of factor analysis revealing cause-effect relationships identified the process-trigger, a set of major factors for the European Union - both domestic institutional and legal and external (in particular, the global interests of multinational companies of China and the US), which determined and, to a large extent, will determine the content and dynamics of processes within EU in the future. The application of a set of modeling and forecasting methods has enabled to create the structured cognitive model and the integrated forecast of the EU legal area formation in the field of taxation of cross-border digital services. The implementation of relations legal regulation fragmentation a pessimistic scenario in the EU as a consequence of uncoordinated unilateral actions by almost half of a number of EU member states upon developing draft laws and adopting tax legislation outside the harmonization process within the framework of the EU acquis does not create a favorable regional context for determining priority directions for improving the tax legislation of Ukraine.
