Double tax conventions are international treaties between sovereign states to assign taxing rights between them in order to avoid double taxation. After introducing the concept of international double taxation, this entry defines double tax conventions and argues why countries might wish to sign such a treaty, and why not. The last chapter before the conclusion discusses special issues with double tax conventions, in particular its effect on profit shifting and foreign direct investment.
Double Tax Conventions
zagler
;
2019-01-01
Abstract
Double tax conventions are international treaties between sovereign states to assign taxing rights between them in order to avoid double taxation. After introducing the concept of international double taxation, this entry defines double tax conventions and argues why countries might wish to sign such a treaty, and why not. The last chapter before the conclusion discusses special issues with double tax conventions, in particular its effect on profit shifting and foreign direct investment.File in questo prodotto:
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