Doppelbesteuerungsabkommen

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A double taxation agreement (Doppelbesteuerungsabkommen (DBA)) is an international treaty between two countries or jurisdictions. It’s also known as a double tax treaty.

The main objective of a DBA is to avoid double taxation on income that is taxable in both countries. Double taxation occurs when a taxpayer must pay taxes on their income in two different countries.

Synonyms:
Double Tax Treaty
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