The significance of double taxation avoidance agreements in international trade

Customs Compliance & Risk Management, Issue 23, October / November 2023
Karolis Zelenkauskas
Karolis Zelenkauskas
MBA student on the "Customs Process Management" programme, Vytautas Magnus University, Agriculture Academy, Bioeconomy Development Faculty, Lithuania, Lithuania
Published 19 Nov 2023
The significance of double taxation avoidance agreements in international trade

Adobe Stock

Topic spotlight
taxes and tariffs
Understanding the terms Double Taxation and Double Taxation Avoidance Agreements (DTAAs) is crucial in the field of international taxation, as they encapsulate complex scenarios that impact cross-border trade and investments. This paper aims to unravel the conceptual framework of DTAAs, assessing their advantages and disadvantages in the realm of international trade. By presenting case studies, this paper endeavors to delineate how DTAAs influence international trade decisions, offering a pragmatic understanding of their significance.