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This article tackles the sensible and complex problem of international taxation. The main objective of the paper is to create a comprehensive fiscal space, especially at the European level, in the direct taxation domain. The main scope of the research is to identify, evaluate, and assess the main pillars and features of this fiscal space. The research methodology is based both on theoretical analysis of double taxation and transfer pricing issues, but also on practical aspects of several specific case laws. The conclusions of the article highlight the further improvement and development of the arm's length principle structure, improving double taxation multilateral conventions, recalibrating the mutual agreement procedure, and strengthening the tax authorities' international cooperation techniques and tactics. [ABSTRACT FROM AUTHOR]

In 2021, the Federal Fiscal Court pointed out to the legislator that future pensioners could be affected by potential double taxation due to deferred taxation. The Growth Opportunities Act passed in April 2024 now implements a flat-rate solution to avoid double taxation, extending the transition period until 2058. The results show, based on generational accounting, that this flat-rate solution has little impact on the sustainability of public finances. However, it leads to a considerable intergenerational redistribution at the expense of future generations. [ABSTRACT FROM AUTHOR]

This paper focuses on asymmetric tax treaties and investigates from an empirical perspective the impact of OECD member states' double tax relief method and of treaty tax-sparing provisions on investments in developing countries, while considering network effects. Our results suggest that having a treaty between the OECD member state and the developing country, which improves the investor's conditions in terms of tax burden, by changing the unilateral tax relief method, increases FDI to the developing country. The positive effect prevails when investigated within investments made through the direct route from residence to source. Results suggest that OECD member states offer tax-sparing provisions mostly to less-developed economies, which already receive very low FDI. Finally, we extend the investigation to an analysis of the impact of residence countries' tax relief methods on source countries' domestic tax policy. Our results suggest that developing countries set higher CIT rates when the OECD member state relieves double taxation through the exemption method, as compared to when it offers a foreign tax credit. [ABSTRACT FROM AUTHOR]

The 1947 United Kingdom-New Zealand double taxation agreement was New Zealand's first comprehensive double tax treaty and one of the United Kingdom's earliest tax treaties. Initiated by the United Kingdom only two years after the landmark negotiation of the 1945 United States-United Kingdom treaty, the agreement largely reflected its contemporary tax policy toward its Dominions. It was concluded before the OECD produced the first version of its influential model treaty in 1963, and its drafting was influenced by other United Kingdom treaties. Although rudimentary compared to modern tax treaties, the agreement contained most of the provisions found in standard double tax agreements, albeit in an embryonic form. This article examines the provisions of the 1947 treaty and compares them to the articles of the OECD Model Convention, the basis for almost all modern double tax treaties. The 1947 treaty was a significant moment in the development of New Zealand's network of double tax treaties and is also a reminder of New Zealand's close ties to the United Kingdom at the time. [ABSTRACT FROM AUTHOR]

The article analyses the latest international tax law developments in dispute resolution settlement protocols and the need for effective multilateral solutions to prevent international double taxation. While several treaties currently minimise the risks of international double taxation, more must be achieved to provide judicial remedies in cases where two states want to tax the same income simultaneously. The OECD has developed a dispute resolution system based on arbitration clauses to be introduced in conventions signed by the state and a brand-new MLI (multilateral instrument) that should be applicable on a broader scale. These remedies have proven unsatisfactory as the taxpayer is not entitled to play any role in these (arbitration) procedures and cannot stand personally in front of any panel. The authors argue that such a scenario is inconsistent with the rule of law and the due process clauses and should be amended. Creating a supranational court with the entitlement to adjudicate the power to tax would be the optimal solution, but this would collide with the position of several states and their distrust of the international judiciary in tax matters. [ABSTRACT FROM AUTHOR]

In 2012, sales tax was replaced in China with value-added tax (VAT). This study evaluates the effect of this change on service exports. VAT reform was introduced across provinces and service sectors at different times. Hence, our paper identifies the impacts of VAT reform on firms' export behavior by utilizing a difference-in-difference (DID) estimation methodology and finds that VAT reform significantly increases service exports in intensive and extensive margins. The export-enhancing effects are larger for non-state-owned enterprises and firms of larger scale and higher productivity levels. VAT reform alleviates tax magnification and double taxation and effectively promotes the competitiveness of China's service exports. With the complete implementation of VAT reform, alongside the full refund of VAT on exported products, China's service exports would increase by approximately two-and-a-half times. [ABSTRACT FROM AUTHOR]

The article focuses on taxation issues in Indian country, exploring jurisdictional overlaps between federal, state, and tribal governments. Topics include dual taxation scenarios where both federal and state governments tax the same income, the complexities of preemption in federal Indian law affecting tax disputes, and the economic impacts of taxation on investment. The analysis also emphasizes the role of tax compacts between tribes and states while maintaining tribal sovereignty.

Attempts to ensure safety and quality control in the Day-Old Chicks (DOCs) value chain in Nigeria have been perceived to involve some duplicity/multiplicity of roles and/ or responsibilities, putting undue burden on the actors. Therefore, experts' workshop on the DOCs value chain in Oyo State was implemented by the Innovation Lab for Policy Leadership in Agriculture and Food Security (PiLAF) to provide a guide for agenda setting for building a better industry. The workshop had the dual purpose of (i) undertaking a situational analysis of the DOCs value chain in Oyo State, Nigeria, and (ii) strengthening the policy process to effectively respond to the needs of the DOCs value chain in the state through clearly defined, unambiguous regulations and regulatory processes. Twenty-four experts comprising major actors along the DOCs value chain in Oyo State participated in the workshop. Using brainstorming and consensus building process, participants identified infrastructure and markets (strengths), weak regulatory control and high operating cost (weaknesses); supply gap, and good return on investment (opportunities); including adulteration and sharp practices (threats) as the most important Strength, Weakness, Opportunities and Threats (SWOT) factors influencing or capable of affecting the DOCs industry in the state. The DOCs value chain operators identified National Institute of Animal Science (NIAS) followed by the Veterinary Council of Nigeria as the most visible operators in the DOCs value chain. However, the operators perceived the activities of the regulatory bodies as more geared toward revenue generation than actually enforcing compliance to standard practices in the industry. The value chain actors affirm there are overlaps in some aspects of policy guidelines for the DOCs value chain by the Veterinary Council of Nigeria and NIAS leading to what may be described as double taxation to the disadvantage of the actors. Specifically, registration and licensing, prohibition, and import and export domains are some of the aspects of the policy documents that need some minor modifications for clarity and separation of roles. [ABSTRACT FROM AUTHOR]

The article is dedicated to comparative and legal analysis of the provisions on mutual agreement procedure in Art. 25 of the Convention between the Government of Ukraine and the Government of Azerbaijan Republic on Avoidance of Double taxation and Prevention of Tax Evasion regarding Taxes on Income and Capital dated 30 July 1999 in the context of recommendations included in Art. 25 of the OECD Model Tax Convention. The latter one is widely recognized source of interpretation of norms of bilateral double taxation treaties in many countries including Ukraine. This analysis, on the one hand, is aimed at finding ways of improvement of normative basis of mutual agreement procedure taking into consideration the risk of high number of tax disputes (for example, the replacement of the term ‘person’ with the term ‘resident’ in the first sentence of Art. 25(1) of the abovementioned Convention creates the risk of ambiguity in the context of personal scope of mutual agreement procedure in case of non-compliance of contracting state with the duties on non-discrimination regime) and, on the other hand, is assisting in the determination of compliance of Art. 25 of the abovementioned Convention with other international commitments of both contracting states (e.g., both contracting states have accepted commitments to introduce three-year minimum term for initiation of mutual agreement procedure by taxpayers according to the framework of the global campaign on counteracting base erosion and profit shifting but Art. 25(1) of the mentioned Convention does not mention such limitation in contrast to the provisions of Art. 25(1) of the OECD Model Tax Convention). Moreover, the author also admits that Art. 25(2) of the bilateral Convention does not include reference to the duty on implementation of mutual agreements concluded between competent authorities under the mutual agreement procedure without the link to the domestic time limits that is also not in accordance of the multilateral commitments. On the basis of this analysis, the author determines the need of amendments of Art. 25(1) and Art. 25(2) of the mentioned Convention that could improve efficiency and effectiveness of mutual agreement procedure as a mechanism of dispute resolution. [ABSTRACT FROM AUTHOR]

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In many countries, farmer cooperatives have been successful at facilitating access to markets in conditions of imperfect competition for a long time. However, modern farmer cooperatives have only been operational in Romania since 2005, and their development is slowed by several internal and external conditions. In the absence of empirical evidence of possible explanations for alleged shortcomings in the growth of farmer cooperatives in Romania, applied research is necessary to inform recommendations for practitioners, policymakers, and other stakeholders. Using financial data from 1,426 farmer cooperatives in Romania for the 2017–21 period, we estimate a double hurdle panel model of the probability and the intensity commercial activity with annual revenue as the variable of interest. All else equal, annual revenue increased in 2020 and 2021 relative to 2017, which to some extent refutes observations of underdevelopment. Although the membership size of farmer cooperatives in Romania is relatively small, its relationship to the probability and the intensity of commercial activity is positive. The relationship of age to the probability and the intensity of commercial activity is ∩‐shaped, which may imply a relatively short lifespan for farmer cooperatives in Romania. Possible explanations are member opportunism and double taxation misunderstandings, but further research is necessary to generate more insights. [ABSTRACT FROM AUTHOR]

This study provides evidence of the relationship between adopting a value-added tax (VAT) and corporate income tax avoidance. Our analysis exploits the staggered replacement of retail sales tax with VAT in China between 2012 and 2019. Based on a sample of 6,948 firm-years, we find that firms affected by the VAT reform are associated with an increase in their book (cash) effective income tax rates by 1.4 (2.2) percentage points. Such an effect is more pronounced among firms that make the most of their sales to businesses than individuals and among those that are located in regions with low social trust and tax enforcement levels. Additional test results show that changes in ETRs are not mechanically driven by changes in sales and costs and consumption taxes brought about by the reform. While aiming to eliminate double taxation, the VAT reform generates a positive externality for income tax collection. JEL Classifications: H25; H26; K42. [ABSTRACT FROM AUTHOR]

This document is a collection of summaries of papers published in the Journal of the American Taxation Association. The summaries cover a range of topics related to taxation and its effects on various aspects of business and society. The papers explore issues such as the impact of value-added tax adoption on income tax avoidance, the influence of service messages on taxpayer compliance behavior, the relationship between tax disclosures and non-innovative corporate investment, the connection between tax avoidance and corporate social responsibility, the consequences of income tax subsidies in the restaurant industry, and the relationship between corporate social responsibility and tax avoidance. These summaries provide valuable insights for researchers, policymakers, and individuals interested in understanding the complexities of taxation and its implications. [Extracted from the article]

When a natural person ceases to be resident, there is a deemed disposal of worldwide assets, and a capital gain must be calculated. Taxation levied because of a change in residence is referred to as an exit tax. In this context, juridical double taxation could arise if the assets are taxed in both the previous and the new state of residence. South Africa has a convention for the avoidance of double taxation and the prevention of fiscal evasion with the United Kingdom (SA‒UK DTA). Article 21 of the SA‒UK DTA contains the Elimination of Double Taxation provisions. South Africa provides relief from juridical double taxation in terms of section 6quat of the Income Tax Act. However, these measures may not always provide relief for exit taxes. A qualitative research approach was followed, in the form of a literature review. Secondary data were collected and analysed to determine if Article 21 and/or section 6quat provide for the elimination of this juridical double taxation. Where neither Article 21 nor section 6quat provide relief, the research aimed to establish whether any other procedure could provide relief. The findings suggest that Article 21 does not provide for the elimination of this juridical double taxation. Furthermore, section 6quat would only in certain instances provide relief. Should neither Article 21 nor section 6quat provide relief, the mutual agreement procedure (MAP) could be considered for resolving this juridical double taxation. However, while the MAP is satisfactory in theory, it has a number of practical limitations. [ABSTRACT FROM AUTHOR]

In late August 2022, the Lone Star tribunal concluded one of the latest awards in tax-related investment treaty disputes (the tax-related claims account for almost USD 1.5 billion of the total of almost USD 4.7 billion claimed in compensation). It also is the first award in which the tribunal dealt with the application of the substance over form doctrine (SOFD) by tax authorities and courts of the host state to prevent the abuse of a double tax treaty (DTT), and the impact of the refusal to accord the claimants the benefits under the DTT via a domestic (Korean) SOFD on the investment protection standards under the bilateral investment treaty (BIT). The Lone Star tribunal implicitly considered the Korean SOFD to be a suitable rule to prevent abuses of the Korea-Belgium DTT and thus compatible with the BLEU-Korea BIT. This article critically analyses the tribunal's methodology and reasoning in reaching that conclusion. Notably, the article highlights the need to consider the principle of an abuse of rights while examining the compatibility of a SOFD with a BIT and a DTT. Such an approach could enhance the rule of law in the interpretation of tax and investment treaties in other similar cases. It is also in accordance with the principle of systemic integration. The article argues that it is increasingly more important to properly understand the concept of economic substance insofar as denial of benefits (DoB) clauses in investment treaties and principal purposes test (PPT) in tax treaties appear to specifically prevent abuses of those treaties by arrangements with no or insufficient economic substance. Global and regional tax developments, including the implementation of anti-base erosion and profit shifting (BEPS) rules, as well as Pillar Two rules (global minimum tax of 15%), strengthen the need for a comparative research on economic substance under tax and investment treaties. Such research may reveal that a convergence in denying benefits under DTTs and BITs will enhance the rule of law and increase legal certainty in tax and investment domains. [ABSTRACT FROM AUTHOR]

The article is dedicated to comparative and legal analysis of the provisions on mutual agreement procedure in Art. 25 of the Convention between the Government of Ukraine and the Government of Azerbaijan Republic on Avoidance of Double taxation and Prevention of Tax Evasion regarding Taxes on Income and Capital dated 30 July 1999 in the context of recommendations included in Art. 25 of the OECD Model Tax Convention. The latter one is widely recognized source of interpretation of norms of bilateral double taxation treaties in many countries including Ukraine. This analysis, on the one hand, is aimed at finding ways of improvement of normative basis of mutual agreement procedure taking into consideration the risk of high number of tax disputes (for example, the replacement of the term ‘person’ with the term ‘resident’ in the first sentence of Art. 25(1) of the abovementioned Convention creates the risk of ambiguity in the context of personal scope of mutual agreement procedure in case of non-compliance of contracting state with the duties on non-discrimination regime) and, on the other hand, is assisting in the determination of compliance of Art. 25 of the abovementioned Convention with other international commitments of both contracting states (e.g., both contracting states have accepted commitments to introduce three-year minimum term for initiation of mutual agreement procedure by taxpayers according to the framework of the global campaign on counteracting base erosion and profit shifting but Art. 25(1) of the mentioned Convention does not mention such limitation in contrast to the provisions of Art. 25(1) of the OECD Model Tax Convention). Moreover, the author also admits that Art. 25(2) of the bilateral Convention does not include reference to the duty on implementation of mutual agreements concluded between competent authorities under the mutual agreement procedure without the link to the domestic time limits that is also not in accordance of the multilateral commitments. On the basis of this analysis, the author determines the need of amendments of Art. 25(1) and Art. 25(2) of the mentioned Convention that could improve efficiency and effectiveness of mutual agreement procedure as a mechanism of dispute resolution.

The article analyses the latest international tax law developments in dispute resolution settlement protocols and the need for effective multilateral solutions to prevent international double taxation. While several treaties currently minimise the risks of international double taxation, more must be achieved to provide judicial remedies in cases where two states want to tax the same income simultaneously. The OECD has developed a dispute resolution system based on arbitration clauses to be introduced in conventions signed by the state and a brand-new MLI (multilateral instrument) that should be applicable on a broader scale. These remedies have proven unsatisfactory as the taxpayer is not entitled to play any role in these (arbitration) procedures and cannot stand personally in front of any panel. The authors argue that such a scenario is inconsistent with the rule of law and the due process clauses and should be amended. Creating a supranational court with the entitlement to adjudicate the power to tax would be the optimal solution, but this would collide with the position of several states and their distrust of the international judiciary in tax matters.

This article reviews international tax policy, treaties, and the nature of disputes to challenge common beliefs as to what states want in international taxation and what the interests are in tax disputes. It argues that states are implicitly part of all tax disputes on both sides of the dispute and that the taxpayer versus revenue conceptualisation is inadequate. It calls for a reconsideration of thought in these areas if progress is to be made in justice in international taxation. [ABSTRACT FROM AUTHOR]

The purpose of the article is to determine the consequences of the application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Multilateral Instrument (MLI) in Ukraine, to evaluate it as a platform for coordinating the tax policy of various states, and also to make proposals to improve such coordination. To achieve the outlined purpose and fulfill the set objectives in the research process, the following universal general scientific and special legal methods were used: dialectical, formal logical, formal legal, comparative legal, analysis and synthesis, and logical semantic. The article emphasizes the importance of combating tax abuse as one of the main directions of the government’s tax policy. It points out the need to support business and create a favorable investment climate on the one hand, and to counteract tax minimization strategies and the relocation of capital to low-tax jurisdictions on the other. It is noted that since business has crossed national borders, the coordination of the world community to harmonize tax policies of different states, their cooperation and interaction is necessary to solve the above problems. The main steps of the world community to coordinate their efforts to combat tax abuse are indicated. The leading role of the OECD in this process is noted, in particular with regard to the development of a model convention on the avoidance of double taxation, an initiative to combat harmful tax practices and, ultimately, an action plan on tax base erosion and profit shifting (BEPS). Considerable attention is focused on the MLI Convention as one of the main steps of the BEPS Plan. The article explains the purpose of the MLI Convention, which is to unify the rules for applying international tax conventions in terms of establishing taxation rules with respect to income taxes, to create an effective mechanism for implementing the agreed changes in a coordinated and efficient manner, according to which such agreements will fulfill the task of avoiding double taxation, but at the same time will not be an instrument for abuse, which creates opportunities for tax exemption or reduction of taxes through tax evasion. The author points to the provisions of the Convention limiting the application of benefits to dividend payment transactions and counteracting the abuse of the status of permanent establishments. Also, a critical assessment is given of the procedure for resolving tax disputes between residents of different countries provided for in the convention The study substantiates that the system of dispute resolution between taxpayers and competent authorities of different contractual jurisdictions as defined in the MLI Convention is not perfect, since it is not characterized by promptness of dispute consideration, and the system of determining arbitrators is unclear and not completely understood. The author proposes to establish an international tax arbitration court with clear rules of procedure and a professional panel of judges from among the most authoritative experts in the field of international tax law. To ensure effective and efficient coordination of states in the fight against tax abuse, taxation of TNCs, the digital economy and many other areas where global cooperation is needed, it is proposed to establish an international intergovernmental organization with delegation of part of the sovereign tax powers to it.

The article discusses the exposure draft legislation proposed by the Treasury in March 2023 to introduce a new specific anti-avoidance rule regarding deductions for payments related to intangible assets in low corporate tax jurisdictions. It highlights three hypothetical examples to demonstrate the potential uncertainty and unexpected outcomes of a literal interpretation of the draft provision, highlighting the need for a balanced construction based on statutory context and overall purpose.

The article focuses on the impact of non-discrimination articles (NDAs) in Australian double tax agreements (DTAs) on state and federal taxes. It discusses the history, structure, and key elements of the NDA, highlighting recent developments and implications for both state and federal taxes, particularly in light of the High Court's decision in Addy v FCT.

The spread of the concept of tax expenditures in many countries of the world resulted in the creation of the Global Tax Expenditures Database which included information from Ukraine where regular reporting is conducted on tax benefits which are losses of budget revenues. However, this reporting is incomplete, since it does not include tax expenditures on personal income tax. The introduction of reporting on tax expenditures on this tax puts on the agenda the problem of identifying the elements of its benchmark and tax expenditures. The purpose of this article is to substantiate their main components. The research was carried out using general scientific methods of cognition: critical analysis, combination of normative (conceptual) and positive (legal) approaches, abstract-logical and concrete, comparative analysis. Based on the results of the study, groups of elements that can be attributed to the benchmark of the tax have been identified: incomes provided from sources defined by international treaties of Ukraine; payments that do not increase the taxpayer's income; incomes whose exemption from taxes ensures the avoidance of double taxation; expenses related to receiving income; incomes that are not included in the taxable amount due to the difficulties of their administration; exclusion from the taxable amount of the revenues that may not qualify as tax expenditures due to small amounts. Tax benefits that can be included in the budget of tax expenditures on the income tax have been identified and classified according to the form of provision and functional orientation. Although only certain provisions of the income tax legislation have been identified, their classification into subgroups may facilitate the determination of the remaining components of the benchmark and tax expenditures. [ABSTRACT FROM AUTHOR]

The topics approached in this paper are of interest due to the divergent opinions that emerged in the media academics and practitioners concerning how the double taxation conventions are constructed, the official language in which an international convention must be written, and their de facto application, both in bilateral situations and among triangular or multilateral situations. To be more specific, the way in which double taxation conventions are constructed, signed, and implemented will generate changes in the level of direct taxes, at a certain time interval, both economically and legally with a special focus on tax compliance and tax evasion. Consequently, tax compliance is very important because of the behavior of the taxpayer and the willingness to pay taxes both on the national and international levels. Moreover, tax evasion is a serious problem that creates distortion and undermines worldwide trade and commerce. In this article, it is approached the complex relationship between double taxation conventions, tax compliance, and tax behavior in order to establish the connections and interactions between these three important aspects. The objective of this study is o evaluate and assess the interconnections between these three variables. The empirical study is revealed for selected comprehensive OECD countries with a panel data approach and with modeling techniques using Python software. The conclusions of this study reveal that between double taxation conventions, tax compliance, and tax evasion there is manifested strong connections both positive and negative, aspects highlighted by the empirical results, because the complex relationship manifested in practice regarding the stipulation of the law, the financial aspects and the application of fiscal policy, both on national and international levels. [ABSTRACT FROM AUTHOR]

With the progress of the times, the increasing degree of economic globalization and the rapid development of the international trade industry, international technology trade has become one of the main forms of international trade. International technology trade is of great significance to the transformation and upgrading of a country's industry and the growth of the national economy, and some problems have arisen while countries pursue technology to trade for the purpose of achieving mutual benefit and win-win situations. The article first explains the problems related to international technology trade and commission fees and then analyzes the current taxation status of international technology trade commission fees, mainly studying some problems of the taxation systems of countries around the world and the repeated collection patterns of developed countries for technology trade commission fees. It also points out a series of problems caused by the double taxation of technology trade commission fees, such as: affecting the normal trade between technology suppliers and recipients, causing the high cost of technology transfer, and making the international technology trade market disorderly. Finally, the solution to the problem of double taxation is given, and at the same time, corresponding countermeasures are proposed for improving the development of international technology trade in China. [ABSTRACT FROM AUTHOR]

The purpose of the manuscript is limited exclusively to assessing the role and legal nature of the international contract for the avoidance of double taxation. The subject of the analysis of this paper is the avoidance of the phenomenon of double international taxation through the conclusion and ratification of specific international contracts. These contracts, especially for countries claiming EU membership, should be established through the harmonization of tax legislation and recognized practices of EU member states. Based on the reports of the Western Balkan countries, there is an intensification of energies and strategies for EU membership. Kosovo and other countries in this area have signed a Stabilization and Association Agreement (SAA). This fact has increased the turnover of people and businesses in Western Europe. Challenges in the future are the problems in the field of numerous techniques and methodologies related to the drafting of contracts because countries outside the EU are applying non-unified standards regarding the avoidance of double taxation. Nowadays, this topic has aroused interest in the tax system of Kosovo, having in consideration its commitment to full membership in international integration.

The topics approached in this paper are of interest due to the divergent opinions that emerged in the media academics and practitioners concerning how the double taxation conventions are constructed, the official language in which an international convention must be written, and their de facto application, both in bilateral situations and among triangular or multilateral situations. To be more specific, the way in which double taxation conventions are constructed, signed, and implemented will generate changes in the level of direct taxes, at a certain time interval, both economically and legally with a special focus on tax compliance and tax evasion. Consequently, tax compliance is very important because of the behavior of the taxpayer and the willingness to pay taxes both on the national and international levels. Moreover, tax evasion is a serious problem that creates distortion and undermines worldwide trade and commerce. In this article, it is approached the complex relationship between double taxation conventions, tax compliance, and tax behavior in order to establish the connections and interactions between these three important aspects. The objective of this study is o evaluate and assess the interconnections between these three variables. The empirical study is revealed for selected comprehensive OECD countries with a panel data approach and with modeling techniques using Python software. The conclusions of this study reveal that between double taxation conventions, tax compliance, and tax evasion there is manifested strong connections both positive and negative, aspects highlighted by the empirical results, because the complex relationship manifested in practice regarding the stipulation of the law, the financial aspects and the application of fiscal policy, both on national and international levels.