THE ISSUE TRANSFORMATION OF THE CONCEPT “TAX RESIDENCE” UKRAINE IN LAW DUE TO THE IMPLEMENTATION RESTRICTIVE ANTI-EPIDEMIC MEASURES TAKEN TO PREVENT THE SPREAD UKRAINE IN ACUTE RESPIRATORY DISEASE COVID-19 CAUSED BY THE CORONAVIRUS SARS-COV-2

Анотація

The relevance of the article is that the pandemic of the acute respiratory disease COVID-19 caused by the coronavirus SARS-CoV-2 has raised the question of the need for governments of many countries not only to introduce unprecedented quarantine measures, but it has forced all countries to take care of extraterrestrials.measures to support business, in order to minimize the negative impact of restrictions on the right of individuals to free movement, including in the framework of interstate communication and the introduction of special requirements for doing business, including by banning business activities for some time.The aim of the article is to study the question of how quarantine measures can affect the legal regulation in Ukraine of the concept of tax residency and the development of recommendations for overcoming the potential risks of "artificial" acquisition of tax resident status.The article considers the impact of restrictive anti-epidemic measures introduced to prevent the spread of acute respiratory disease COVID-19 caused by SARS-CoV-2 coronavirus on the territory of Ukraine, on tax relations, and in particular on the legal regulation of "tax residence", and proposes on overcoming the potential risks of "artificial" acquisition of tax resident status by individuals for national legislation.

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