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What is International Double Taxation Avoidance about?

This document discusses international double taxation, including its emergence due to overlapping tax jurisdictions, the need to eliminate double taxation to encourage foreign investment, and methods for avoiding double taxation. It focuses on a comparative analysis between exemption and credit methods for relieving double taxation based on a case study of companies in Romania and France with subsidiaries in the other country. The analysis assesses how different double taxation relief procedures impact the

Author

Mstef

Language

EN