Double Tax Conventions

MARTIN ZAGLER, Pasquale Pistone

Risultato della ricerca: Capitolo in libro/report/atti di convegnoContributo in volume (Capitolo o Saggio)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.
Lingua originaleInglese
Titolo della pubblicazione ospiteEncyclopedia of Law and Economics
EditoreSPRINGER
Pagine749-763
Numero di pagine15
ISBN (stampa)978-1-4614-7883-6
DOI
Stato di pubblicazionePubblicato - 1 gen 2019

Keywords

  • Double Tax Agreements
  • Double Tax Treaties

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