EIRP Proceedings, Vol 4 (2009)
The International Double Taxation – Avoiding Methods
Abstract
The paper presents the main causes that determine double taxation, its forms, i.e. the economic double taxation and the international legal double taxation, the need for eliminating the double taxation and avoiding methods. In the presentation of the avoidance methods have been used practical examples for comparison of the tax advantages for income beneficiary between: the total exemption method and progressive exemption method, on the one hand, and total crediting method and ordinary crediting method, on the other hand, but the comparing of tax reduction between methods of exemption and crediting.
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