The International Double Taxation – Avoiding Methods

EIRP Proceedings

关键词: exemption method;    crediting method;    tax advantages;    tax reduction;   

DOI  :  

来源: DOAJ

【 摘 要 】

The paper presents the main causes that determine double taxation, its forms, i.e. the economicdouble taxation and the international legal double taxation, the need for eliminating the double taxation andavoiding methods. In the presentation of the avoidance methods have been used practical examples forcomparison of the tax advantages for income beneficiary between: the total exemption method andprogressive exemption method, on the one hand, and total crediting method and ordinary crediting method,on the other hand, but the comparing of tax reduction between methods of exemption and crediting.

【 授权许可】

Unknown