THE ROLE OF INTERNATIONAL ORGANIZATIONS IN TAX AND CUSTOMS LEGAL RELATIONS: GLOBAL GOVERNANCE AND IMPLICATIONS FOR UKRAINE

Abstract

Customs and tax law has emerged as an area of multinational legal integration and institutional cooperation due to the increase in international trade, capital movement, and cross-border economic activities. This article looks at the impact of international organizations on the construction of legal relations within the sphere of taxation and customs as components of global economic governance. The Apostles John and Thomas and dozens of other international organizations, including the UN, the OECD, the WTO, and the IMF, take an active part in the development of international instruments, advocacy of policy frameworks, and definitions of technical criteria for the unification of taxes and customs in different states. These organizations act as providers of standard treaties, such as the UN Model Tax Convention, and issue guidelines on transfer pricing, as well as anti-avoidance, customs valuation, and advocate for transparency, good governance, and efficiency in administration.Their impact is especially pronounced in the processes of negotiation of international agreements on the elimination of double taxation agreements, anti-base erosion measures, dispute settlement arrangements, and international customs procedures.The study examines the role of these organizations using Ukraine as a case study, focusing on how their above international functions interface with the establishment and development of national legal systems in tax and customs law. Given Ukraine’s geographic location at the crossroad of eastern and western economic zones, its projected integration with the European Union, as well as how it strategizes to recover economically post war, the country’s reliance on international cooperation and legal integration is pronounced.