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Avoidance of double taxation

Double taxation is avoided via a variety of national regulations and international law agreements. Some of the best known methods are listed below:

Double Taxation Conventions

Double taxation conventions are international law agreements used by countries to avoid taxation of one taxpayer by multiple governments, and to eliminate or reduce taxation barriers regarding international economic exchange.

The conventions usually cover income and property tax. There are also other conventions, such as for inheritance and gift taxes.

The current convention texts are available at the following link:
Double Taxation Conventions

Fiscal harmonisation within the European Union

The Directive on parents and subsidiaries, the Directive "mergers", the Directive "Interest and Royalties" remove fiscal obstacles with the direct taxes, which are in the way of cross-border entrepreneurial collaboration.


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© Bundeszentralamt für Steuern - 2014