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  • Double Taxation: Chapter 2 of "International Tax Policy and Double Tax Treaties"

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    UltionisMittente
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    Double taxation occurs when the same income is taxed by two different countries. This can happen when a resident of one country earns income in another country. To alleviate double taxation, countries negotiate double tax treaties which outline rules to assign taxing rights over items of income to either the residence country or source country to avoid the same income being taxed twice. Double tax treaties aim to promote cross-border trade and investment by reducing tax barriers between countries.

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    Tugas PI

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    PInya Ade

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    Double taxation occurs when the same income is taxed by two different countries. This can happen when a resident of one country earns income in another country. To alleviate double taxation, countries negotiate double tax treaties which outline rules to assign taxing rights over items of income to either the residence country or source country to avoid the same income being taxed twice. Double tax treaties aim to promote cross-border trade and investment by reducing tax barriers between countries.

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    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
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    Download as pptx, pdf, or txt
    14 views2 pages

    Double Taxation: Chapter 2 of "International Tax Policy and Double Tax Treaties"

    Uploaded by

    UltionisMittente
    Double taxation occurs when the same income is taxed by two different countries. This can happen when a resident of one country earns income in another country. To alleviate double taxation, countries negotiate double tax treaties which outline rules to assign taxing rights over items of income to either the residence country or source country to avoid the same income being taxed twice. Double tax treaties aim to promote cross-border trade and investment by reducing tax barriers between countries.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
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    Double Taxation

    Chapter 2 of “International Tax Policy and Double Tax Treaties”

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