دور الاتفاقيات الدولية في معالجة ظاهرة الازدواج الضريبي الدولي

فياض طلاس, م. د. صباح

doi:10.63677/jqlap.2021.180224

	دور الاتفاقيات الدولية في معالجة ظاهرة الازدواج الضريبي الدولي
AL-Qadisiya Journal For Law and Political Sciences
Volume 12, Issue 1, June 2021, Pages 334-352 PDF (970.83 K)
DOI: 10.63677/jqlap.2021.180224
Author
م. د. صباح فياض طلاس
AL-Qadisiya Journal
Abstract
represented by the geographical area that is applied within its legal boundaries and rules, which in turn is a manifestation of the state’s sovereignty and authority and is associated in terms of location with the geographical boundaries of the territory of the state imposing it, and this is expressed in the principle of territoriality of the tax law. However, the principle of territoriality in the application of tax legal texts is not an absolute principle, as some exceptions are met by the tendency of most contemporary countries to expand the scope of their jurisdiction to impose tax beyond the scope of their values to include facts and persons present in other countries based on this on several principles of subjection. The tax law, which leads to conflict of tax laws in terms of location between countries, which on the other hand means inevitably the emergence of the problem of international taxation
Keywords
Double taxation; convention; phenomenon; tax

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