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  5. Double Tax Agreements

Double Tax Agreements

Definition of 'Double Tax Agreements'

Reciprocal arrangements between countries whereby tax paid in one location is credited in the second, thus avoiding doubling up the firms tax bill. Hence, Double Tax Relief.

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Related Terms

DTATax ClaimClassical Tax SystemWithholding TaxAccelerated DepreciationAdvance Corporation TaxTax AvoidanceTax ShieldDouble Taxation TreatyAd Valorem TaxCapital Gains TaxFiscal DragImputation SystemsIncidence of TaxModigliani & Millers (MM) Capital Structure TheoriesTax BreaksUnrelated Business Taxable IncomeOff-Balance-Sheet FinanceRepurchase AgreementTwo-way Customer Agreements

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