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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