The Order of the President of Ukraine authorizes the Minister of Finance of Ukraine, Serhii Marchenko, to sign the Agreement between Ukraine and the Federal Republic of Germany for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance.
The structure of the order consists of a single clause that clearly defines the authorized person and the subject matter of the agreement. The order does not contain additional provisions or amendments to previous versions, as it is a one-time act aimed at ensuring the signing of a specific international agreement.
The most important provision of this order is the official authorization of a specific person – the Minister of Finance of Ukraine – to sign the agreement, which is important for international cooperation in the field of taxation. This allows to start the process of ratification of the agreement and its further implementation into the legal system of Ukraine.
