Double Tax Agreement Oecd

/Double Tax Agreement Oecd

Double Tax Agreement Oecd

5. greater recognition that the Treaties are also at stake in the elimination of tax evasion and not only in the elimination of double taxation. International legal double taxation – generally defined as the levying of comparable taxes in two (or more) States on the same object and for identical periods, has adverse effects on international trade in goods and services, as well as on the international transport of capital, technology and passengers. When the OECD published its first draft model agreement in 1963, only a few dozen tax treaties were in force. Since then, the OECD Model Agreement has facilitated bilateral negotiations between countries and allowed for desirable harmonization between bilateral agreements, to the benefit of both taxpayers and national administrations.

By |2021-09-17T23:00:35+00:00wrzesień 17th, 2021|Bez kategorii|0 Comments

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