Double taxation treaty

Double taxation treaty is a treaty between two countries that allows the taxes to be paid in one of the involved countries. Sometimes called Double Tax Avoidance Agreement, this title is a better representation of the treaty, because the treaties are for tax double tax avoidance, not for double tax enforcement.

Types of treaties

Many different treaties are in place between various countries. The types of the treaties also are quite diverse. Offering advantage over different types of taxes. Most useful in an offshore type scenario are treaties on corporation tax.

Where

Nearly all of the European Union countries are in some kinda treaty with each other. Offering various advantages to countries within EU. The same can be said about the rest of the world, but i wont go in to detail about specific countries nor their  treaties with other countries. Because most countries have a wast list of other countries and to list and explain each of them would take a book.

Double taxation

Double taxation happens when two ore more jurisdictions tax on the same declared income. Meaning that two or more governments are taxing some kind of income that originates in one country and is used by a legal or physical person in another jurisdiction. In some cases double taxation can even happen in a single country between two non related government structures.