Home  Journals  Finance and Credit  2(578) - 2014 January

Main problems of the double taxation

Available online: 23 January 2014

Subject Heading: Taxation

JEL Classification: 

The article notes that distinction of the tax legislation of two and more countries is the reason of emergence of the international double taxation. Its existence is a serious problem for the organizations which are carrying out activity abroad. It is offered to develop international law to minimize negative impact of the international double taxation.

Keywords: avoidance of taxes, international law, international agreement, double taxation

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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