الازدواج الضريبي : المفهوم و آليات المعالجة

Abstract EN

Double taxation is one of the most important obstacles that can affect the economic policy of countries ,whether through its internal side ,resulting in tax evasion and avoidance by the taxpayer and refusal to perform the taxes, or the external side and the resulting From the slow transfer of capital and the smuggling of national capital ,in addition to the disruption of economic and developmental movement in the state.

All this led to the need to think of effective solutions and means to reduce this phenomenon ,and the most important feature in this context is the possibility of amending national laws in line with the reduction of this phenomenon ,as well as the international treaties ,whether bilateral or multilateral ,which contributed significantly to eliminate this phenomenon in the context of economic relations based on mutual interests.