From February 16 to February 19, 2025, students of the State Tax University, namely Lyshchyna Anastasiia, Blius Iryna, Petrenko Anastasiia, Huliieva Zemfira, Chernenko Tetiana, and Kiseolar Alina, accompanied by Doctor of Law, Associate Professor, Head of the Department of Legal Linguistics of the Law Institute Mykolaiets Viktoriia, visited the Higher School of Finance of the Federal State of North Rhine-Westphalia (Nordkirchen, Germany), as part of the memorandum of understanding on cooperation and the development of friendly relations between the State Tax University and the Higher School of Finance, funded by the host party, participating in a practical seminar in English.

The organizers of the seminar were Lars Meeker – director of the Institute of International Tax Law at the Higher School of Finance; Nina Krüger – staff member of the scientific library of the Higher School of Finance, and Dutch colleagues who became the mentors of this seminar: Henk Ruitenbeek, Tony Soters, and Bert Baks.

On the part of the State Tax University, the organization of the trip was ensured by the Vice-Rector for Research Activities Oleksanra Smirnova, who held negotiations with representatives of the Higher School of Finance regarding the conditions of the visit, as well as the international relations department, which coordinated all organizational aspects and prepared students for participation in the event in close cooperation with representatives of the faculties and institutes.

On the first day of their stay at the school, students were given a tour of the Higher School of Finance of the Federal State of North Rhine-Westphalia (Nordkirchen, Germany). After the tour, our delegation shared their impressions with the seminar organizers and talked about the main aspects of studying at the State Tax University. On the same day, together with Lars Meeker, Nina Krüger, Henk Ruitenbeek, Tony Soters, and Bert Baks, our students had a joint dinner, where in a warm and friendly atmosphere, they communicated, exchanged impressions, and discussed the peculiarities of studying at their school and our university.

The next day, three students presented their topics, namely:

• Lyshchyna Anastasiia on the topic: "Implementation of Environmental Taxation in Germany in Ukraine: Opportunities and Challenges."
• Kiseolar Alina on the topic: "Tourist Havens: Countries with the Lowest Taxes."
• Chernenko Tetiana on the topic: "Taxation of Cryptocurrency in Ukraine and Germany."

After the presentations, the group's mentor Henk Ruitenbeek provided comments on each of the performances. He outlined areas for improvement in the students' presentations during their speeches, and also gave the German students from the University of Applied Sciences the opportunity to comment and share their impressions of the reports. After having lunch with the German students, our delegation set off on a tour of the city of Münster, where they admired the incredible architecture of the city alongside the seminar organizers. The students of the State Tax University had the opportunity to converse with the organizers and their Dutch colleagues on various topics.

The next day, three other students, mentored by Bert Bax, also presented their presentations:

• Iryna Blius on the topic: "Challenges and Ways to Improve VAT Administration in Ukraine".
• Zemfira Huliieva on the topic: "Transformation of Ukraine's Tax Policy in Wartime: Innovative and Euro-Integration Prospects".
• Anastasiia Petrenko on the topic: "Digitalization of Tax Administration".

Later that same day, the seminar participants from both countries held a joint evening in a friendly atmosphere, where they shared impressions from the presentations and discussed the traditions and features of Ukraine and Germany. All seminar participants received certificates signed by the organizers.

We thank the Higher School of Finance of the Federal State of North Rhine-Westphalia (Nordkirchen, Germany) for the excellent opportunity to showcase our students' abilities, as well as for the valuable advice for them. The visit proved to be productive in establishing mutual understanding and identifying promising areas of cooperation, which will serve as a boost for the further development of the University’s potential. In particular, the possibilities of partnership for implementing joint projects and initiatives between the State Tax University and the Higher School of Finance were discussed.

The International Relations Department of the State Tax University actively promotes the professional and academic development of students by providing them with opportunities to participate in international educational programs, internships, and seminars. Thanks to fruitful cooperation with foreign higher education institutions, young people gain unique experience, broaden their horizons, and enhance their knowledge in an international environment.