دراسة تحليلية لآليات تجنب الازدواج الضريبي الدولي

الملخص EN

In this research, the researcher examined international double taxation, which is one of the most important difficulties faced by the tax administrations in implementing the laws, regulations and instructions regulating the tax provisions, which are numerous; the individual finds himself liable to pay the same tax more than once, thus making a double duality.

He also discussed the causes of double taxation The double taxation provisions, the effects of double taxation, The role of double taxation avoidance agreements in the treatment of international double taxation,Technical methods for the treatment of international double taxation The study concluded that international double taxation arises when each country exercises its own tax sovereignty over its own territory in accordance with its national interests.

This problem arises if one person is taxed in the same year and in more than one country Have a negative impact on foreign investment and reduce the volume of foreign investment of the country and that the criteria of different subjection in the tax systems have a prominent role in the phenomenon of double taxation and the emergence of international conflicts, The enactment of legislation on unilateral tax exemption leads to waste in tax revenues, which are considered to be important sources of government revenues.

The conclusion of double taxation agreements does not affect the tax revenues, , Egypt now needs to create an efficient environment to attract foreign investments through the activation of agreements to avoid double taxation and the investment climate m Egypt enjoys the flexibility to attract foreign investments.

The regional standard is preferred by The Egyptian legislature, because it reduces international double taxation and is in line with agreements to avoid double taxation and avoid the adoption of the principle of nationality.

The study recommended the necessity of activating agreements to avoid double taxation And to attract foreign investments to Egypt without resorting to tax exemptions.

Follow-up of the agreements in progress concluded and signed by the IRS with its review to the benefit of the Egyptian economy, the establishment of websites to publicize the importance of agreements to avoid double taxation and the privileges that will result.