Проблемът за международното двойно данъчно облагане
The problem of international double taxation

Author(s): Ivan Stoyanov
Subject(s): Law, Constitution, Jurisprudence, Civil Law, EU-Legislation
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: double taxation; fiscal autonomy; tax laws
Summary/Abstract: Due to the fact that each country has its own fiscal autonomy over tax laws, it is possible for them to have an impact outside of the borders of the nation that adopted them. This is known as international double taxation. Due to this, the same income received from the same source by the same person is simultaneously subject to taxation in two nations at the same rate. The model for tax treaties and their contents are discussed, as are the fundamentals and legal requirements that led to the formation of international double taxation.

• Details
• Contents