واقع الجباية الدولية في ظل التطورات الاقتصادية : المشاكل و الحلول

الملخص EN

The application of the principles of taxation, whether the principle of territoriality or the principle of fiscal sovereignty, to create several international economic problems, which is reflected in the problem of double taxation, fraud and evasion and the problem of discrimination between domestic and foreign taxpayers, which has in its entirety affected the interests of taxpayers on the one hand, and the interests of countries on the other, and which negatively reflects on the development of the world economy as the first obstacle to investment, which was necessary to seek radical solutions to avoid them, and which are achieved especially in the conclusion of bilateral and multilateral agreements that contained provisions to prevent these problems.