Double taxation treaties

Tax - international trade.

Double taxation treaties are agreements between countries to attribute taxing rights and provide relief where double taxation might otherwise apply.

They are bilateral agreements between two countries that set out the taxation rights of each country.

They are designed to facilitate international trade by avoiding double taxation where each country will seek to tax the same income or company.

Also known as double tax treaties.

See also

• Bilateral
• Company
• Double taxation
• Double taxation relief
• Income
• International trade
• Tax
• Tax relief