Tax treaties – also called 'agreements' or 'conventions' – are important legal instruments that apply when workers leave one country to perform work in another country. Treaty provisions help determine residency, what income is subject to tax, and whether both states or only one of them can tax the income and whether the rate of tax imposed is limited. Treaties also contain administrative provisions dealing with such matters as exchange of information and assistance in the collection of taxes. GMS Flash Alert covers developments around the world related to tax treaties.
All GMS Flash Alerts on the topic of treaties.
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