International tax cooperation: the problem of double taxation

Автор: Izbasarova A.A., Nabatchikova S.B.

Журнал: Форум молодых ученых @forum-nauka

Статья в выпуске: 12-2 (28), 2018 года.

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The article analyzes the concept of double taxation, discusses its types, ways to avoid double taxation in international law, the impact on the development of international cooperation.

Double taxation, principle of territoriality, the principle of residence, tax discrimination

Короткий адрес: https://sciup.org/140281093

IDR: 140281093

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