الاتفاقيات الجبائية الدولية كآلية لتفادي الازدواج الضريبي : دراسة حالة الجزائر

الملخص EN

International tax conventions allow avoiding the risk of fraud and tax evasion through specified clauses relating to exchange of tax information and by the removal of barriers that face cross-continent investments such as the problem of double taxation.

Therefore, the study aims to shed light on the most important rules of international tax conventions, by giving priority to the model of the Organization for Economic Cooperation and Development (OECD) because it is the most used in practice, and through the treatment of the rules provided by Algerian legislation that are related to international tax conventions.