Double Tax Conventions

Pasquale Pistone; Martin Zagler

doi:10.1007/978-1-4614-7753-2_749

Double Tax Conventions

Pasquale Pistone, Martin Zagler

Department of Economics and Business Studies

Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

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.

Original language	English
Title of host publication	Encyclopedia of Law and Economics
Publisher	Springer Science+Business Media
Pages	580-593
Number of pages	14
ISBN (Electronic)	9781461477532
ISBN (Print)	9781461477525
DOIs	https://doi.org/10.1007/978-1-4614-7753-2_749
Publication status	Published - 1 Jan 2019

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10.1007/978-1-4614-7753-2_749

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Double Tax Conventions

Abstract

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