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Stories that are tagged 'double tax agreement (DTA)'

Austria, Cyprus Sign Revised DTA
5/22/2012
Austria’s Financial State Secretary Andreas Schieder and the Cypriot Foreign Minister Erato Kozakou-Marcoullis have recently signed the revised bilateral double taxation agreement between Austria and Cyprus.
Luxembourg, Cyprus Discuss DTA Signing
5/21/2012
During a recent working visit to the Grand Duchy of Luxembourg, the Foreign Affairs Minister of the Republic of Cyprus Erato Kozakou-Marcoullis held talks with her Luxembourg counterpart Jean Asselborn, with the talks focussing on the planned signing of the bilateral double taxation agreement between Luxembourg and Cyprus.
Peru, Korea Cement Economic Ties
5/17/2012
Peru's President Ollanta Humala recently met with his Korean counterpart, Lee Myung-bak, in the South Korean capital, Seoul, to sign a double tax agreement, and agree further areas for cooperation following the conclusion of a free trade agreement in 2011.
Mexico, Qatar Sign DTA
5/15/2012
On May 14, 2012 in Mexico City, Mexico’s Deputy Secretary of the Treasury and Public Credit, José Antonio González Anaya, and Qatar's Director of Public Revenues and Taxes, Moftah Jassim Al Moftah, signed a double taxation agreement between their two countries.
South Africa Loses CGT Exit Charge Appeal
5/11/2012
The South African Revenue Service has lost its Supreme Court appeal on a case concerning the capital gains tax that it said should be applied on a deemed disposal when a taxpayer becomes non-resident.
Malaysia, India Sign Revised DTA
5/10/2012
On May 9, 2012, in Kuala Lumpur, Vijay Gokhale, the High Commissioner of India to Malaysia, and Wan Abdul Aziz Wan Abdullah, Secretary General of Treasury in the Malaysian Ministry of Finance signed a revised double taxation agreement between their two countries.
Italy, Switzerland Agree To Tax Talks
5/11/2012
Following the recent positive developments with regard to the tax treaties between Switzerland and various European Union member states, a meeting held on May 9 between Swiss and Italian officials has agreed to the establishment of a working group to resolve the outstanding tax problems between their two countries.
Liechtenstein, Georgia Initial Landmark DTA
5/9/2012
Liechtenstein and Georgia have recently initialled in Tbilisi a bilateral double taxation agreement between the two countries in the area of taxes on income and on wealth.
IoM Concludes 30th Tax Sharing Pact, With Qatar
5/10/2012
The Isle of Man government has announced the signing of a comprehensive double tax agreement with Qatar, only the fifth agreement of its type to be negotiated by the Isle of Man, but the 30th agreement to include tax information exchange provisions.
New Zealand, Canada Sign DTA
5/3/2012
On May 3, New Zealand’s Revenue Minister, Peter Dunne, and the Canadian Minister of International Trade, Ed Fast, signed an updated double tax agreement to replace their countries’ 1980 bilateral treaty.
Tax Guidance Issued For Foreign Ships Visiting Australia
5/4/2012
The Australian Taxation Office has recently issued guidance on the tax requirements that must be met by foreign-based ship owners and charterers carrying passengers, livestock, mail or goods shipped in Australia.
Canada, Serbia Sign DTA
5/2/2012
Canada and Serbia have signed a convention for the avoidance of double taxation with respect to taxes on income and capital, which will restrict the rate at which withholding tax is applied on income between the two countries.
India Obtains TIE Relaxations From Switzerland
5/2/2012
According to a statement from the India’s Ministry of Finance, the Indian and Swiss governments have signed a protocol to their bilateral double taxation agreement, which will allow for a 'liberal interpretation' of the identity requirements before the exchange of information.
Di Pietro Calls For Tax Treaty With Switzerland
5/1/2012
Antonio di Pietro, the former anti-corruption magistrate and present leader of the Italia dei Valori opposition party, has written in his blog that the Italian government should now be looking to garner the EUR40bn (USD53bn) in tax revenue that could be available by concluding a tax treaty with Switzerland.
Switzerland To Conclude TIEAs
4/27/2012
The Swiss Federal Council has recently taken the decision to agree to the international standard on administrative assistance not only in double taxation agreements, but also in so-called tax information exchange agreements.
Hong Kong Signs DTA With Malaysia
4/27/2012
On April 25, in Kuala Lumpur, Hong Kong’s Financial Secretary, John C Tsang, and the Malaysian Minister of Finance, Ahmad Husni Hanadzlah, signed a comprehensive double taxation agreement between Hong Kong and Malaysia.
Luxembourg, Germany Sign Revised DTA
4/25/2012
German Finance Minister Wolfgang Schäuble and his Luxembourg counterpart Luc Frieden have recently signed in Berlin a new agreement on the avoidance of double taxation in the area of taxes on income.
SVG's Tax Transparency Endorsed
4/20/2012
Saint Vincent and the Grenadines has welcomed the adoption of a report by the Organization for Economic Cooperation and Development that confirms the territory has adequate frameworks in place to meet international standards on tax transparency and information exchange.
Liechtenstein, Sweden TIEA Enters Into Force
4/19/2012
The bilateral tax information exchange agreement between Liechtenstein and Sweden has now entered into force, following ratification of the treaty by the relevant contracting parties.
Liechtenstein, Switzerland Initiate DTA Discussions
4/16/2012
Switzerland and Liechtenstein have recently announced plans to negotiate a bilateral double taxation agreement between the two countries.
Hong Kong, Spain DTA Enters Into Force
4/16/2012
The agreement for the avoidance of double taxation, signed between Hong Kong and Spain on April 1 last year, came into force on April 13, after the completion of ratification procedures on both sides.
Netherlands, Germany Seal New DTA
4/16/2012
German State Secretary for Foreign Affairs Emily Haber and Dutch State Secretary for Finance Frans Weekers have recently signed in Berlin a new bilateral double taxation agreement between the two countries.
Mauritius, Luxembourg Initial Revised DTA
4/13/2012
Luxembourg’s Deputy Prime Minister and Foreign Affairs Minister Jean Asselborn has recently conducted a working visit to the island of Mauritius, with the main aim of deepening existing relations, and in particular bilateral economic ties, with the visit culminating in the initialling of a revised bilateral double taxation agreement between the two countries.
CIOT Expects UK-Swiss Tax Deal Re-Write
4/11/2012
Changes to the Swiss-German tax treaty could lead to higher charges for UK holders of undeclared Swiss bank accounts, the Chartered Institute of Taxation has warned.
Hong Kong-Japan DTA Comes Into Effect
4/6/2012
The governments of Japan and Hong Kong have exchanged notes and agreed that the double taxation agreement between the two countries entered into force on April 1, 2012.
South Korea, Italy Sign TIE Protocol
4/5/2012
A protocol to the existing double taxation agreement between South Korea and Italy was signed on April 3, and is expected to take effect in the first half of this year.
German Lawmakers Adopt Updated DTA With Turkey
4/5/2012
The German Bundestag, or lower house of parliament, has recently adopted the federal government’s bill pertaining to the bilateral double taxation agreement with Turkey, signed in Berlin by German Finance Minister Wolfgang Schäuble and his Turkish counterpart Mehmet Simsek on September 19, 2011.
UAE, Montenegro Ink DTA, Investment Treaty
4/4/2012
The United Arab Emirates has signed a double taxation agreement and an investment promotion and protection treaty with the Republic of Montenegro.
Canada's Amended DTAs Enter Into Force
3/30/2012
Canada's updated tax treaties with Italy and Switzerland have entered into force, agreements the Finance Minister said will strengthen the country's tax system.
Liechtenstein's Nordic TIEAs Enter Into Force
3/30/2012
The Liechtenstein government has recently announced that the bilateral tax information exchange agreements (TIEAs) concluded with Norway, Finland, Iceland, Greenland and the Faroe Islands are due to enter into force shortly, following ratification of the treaties by the relevant contracting parties.
Liechtenstein Sends DTA With Germany To Parliament
3/29/2012
The Liechtenstein government has announced that it has recently submitted to parliament for approval a report pertaining to the bilateral double taxation agreement with Germany, aimed at preventing double taxation and tax evasion in the area of taxes on income and on wealth.
Netherlands To Extend Tax Treaty Network In South America
3/28/2012
Dutch State Secretary for Finance Frans Weekers is currently conducting a working visit to South America, with the intention of extending the country’s tax treaty network.
Australia-India Treaty Protocol Released
3/26/2012
The Australian government has released details of a new protocol to its tax treaty with India, signed in December.
Australia To Amend Transfer Pricing Regime
3/21/2012
The Australian government has released draft proposals that will launch the first stage of its reform of the transfer pricing system.
Guernsey Concludes Comprehensive DTA With Malta
3/21/2012
Guernsey has announced the signing of a comprehensive Double Taxation Agreement with Malta, which will allocate the territories' taxing rights to ensure that double taxation is removed from bilateral trade and investment, and also permit tax information exchange on request.
Austria Inks DTAs With Canada, Czech Republic
3/13/2012
The Austrian finance ministry has announced the recent signing of revised bilateral double taxation agreements with Canada and the Czech Republic.
Hong Kong Reviews Plans For Financial Services
3/9/2012
Secretary for Financial Services and the Treasury, Professor K C Chan, has tabled a plan at the Legislative Council Finance Committee, whereby the government will continue to work closely with regulators and the industry to foster the sustained development of the financial services industry in Hong Kong.
Swiss Lawmakers Give Go-Ahead To Amended US DTA
3/9/2012
Marking a significant step forward in the longstanding tax dispute between the two countries, the Swiss National Council, or lower house, has recently given the green light to an amendment to the bilateral double taxation agreement with the US, permitting grouped requests.
Singapore, Turkey Sign TIE Protocol
3/7/2012
A protocol to the existing double taxation agreement between Singapore and Turkey was signed on March 5, 2012, and will enter into force after the completion of ratification procedures by both countries.
Swiss Lawmakers Pass Extended Tax Assistance Law
3/6/2012
The Swiss National Council has recently adopted the government’s new law on administrative assistance in tax matters, by 113 votes to 58. The National Council also voted in favour in principle of the planned revisions to the Swiss-US double tax agreement.
Singapore, Estonia TIE Protocol Coming Into Force
2/29/2012
A protocol to facilitate the exchange of tax information within the existing double taxation agreement between Singapore and Estonia will enter into force on March 30, 2012.
Mexico, Lithuania Sign DTA
2/28/2012
On February 23, 2012, in Mexico City, Mexico’s Undersecretary of Finance, Jose Antonio Gonzalez Anaya, and Lithuania’s Ambassador, Zygimantas Pavilionis, signed a double taxation agreement designed to promote investment flows between their two countries.
Hong Kong, Jersey Sign DTA
2/28/2012
On February 24, Hong Kong’s Secretary for Financial Services and the Treasury, Professor K C Chan (pictured), and Jersey’s Chief Minister Ian Gorst, signed a double taxation agreement between Hong Kong and Jersey.
Switzerland Confirms Financial Centre Strategy
2/27/2012
The Swiss Federal Council has recently held talks on a 'credible' financial centre strategy designed to deflect international criticism over issues such as tax and banking secrecy.
UK, Singapore Ink DTA Protocol
2/22/2012
The UK and Singapore have signed a second protocol to their existing Double Taxation Agreement, amending withholding tax rates.
Russian Duma Ratifies Cypriot DTA Protocol
2/21/2012
Russia's lower house of parliament, the Duma, has ratified the pending Protocol to the double tax avoidance agreement with Cyprus, confirming removal of the nation from Russia's notorious 'blacklist'.
Ireland Unveils New Tax Incentives
2/17/2012
Tax reform features heavily in Ireland's new Action Plan for Jobs, a package designed to boost job creation and establish Ireland as the best small country in which to do business.
COMESA Pushes For DTAs Between Member States
2/14/2012
Earlier this month, the Common Market for Eastern and Southern Africa held a three-day forum in Lusaka which attracted officials from its member states who are involved in negotiating double taxation agreements.
Canada, China Agree To Update DTA
2/13/2012
Canada's Prime Minister has welcomed an agreement in principle negotiated with China that would update the two countries' existing Double Tax Agreement with the stated aim of reducing tax barriers and encouraging bilateral economic trade and investment.
Liechtenstein, UK Seal Tax Treaty
2/9/2012
During a recent working visit to Vaduz by Dave Hartnett, UK Permanent Secretary for Tax, Liechtenstein and the UK initialled a landmark comprehensive bilateral Income Tax Treaty, and extended the unique Liechtenstein Disclosure Facility.
Hong Kong's DTA Network Expands
2/7/2012
Hong Kong’s double taxation agreement with the Czech Republic, signed on June 6, 2011, came into force on January 24 this year, while that with Spain, signed on April 1 last year, will come into effect on April 16, now that ratification procedures have been completed on all sides.
Panama Plans More TIEAs
2/1/2012
Panama's Minister for the Economy and Finance, Frank De Lima has confirmed the government will continue to seek out tax information exchange agreements with other nations despite having reached the twelve agreement quota set for inclusion on the Organisation for Economic Cooperation and Development's white list.
Mexico, Ukraine Sign DTA
1/26/2012
On January 23, 2012, in Mexico City, Mexico’s Secretary of Finance, Jose Antonio Meade Kuribreña, and Ukraine’s Foreign Affairs Minister, Kostyantyn Gryshchenko (pictured), signed a double taxation agreement designed to promote investment flows between their two countries.
Hong Kong Plugs Its Private Equity Advantages
1/20/2012
In a speech at the Asia Private Equity Forum 2012 in Hong Kong, the Financial Secretary, John C. Tsang, confirmed that private equity is an important component of Hong Kong's asset management business, as Asia has become a magnet for venture capital investment, largely on the back of developments in mainland China.
Miliband Comments 'Lack Credibility', Say Guernsey, IoM
1/20/2012
Guernsey and the Isle of Man have joined Jersey in denouncing as erroneous the comments of the leader of the opposition Labour Party in the UK, Ed Miliband, in which he called for the European Union to take action against territories such as the Crown Dependencies on tax transparency concerns.
Swiss, Taiwan Private DTA In Force
1/10/2012
The Swiss Federal Department of Finance has announced that the private double taxation agreement effective for Chinese Taipei (Taiwan) has been published in the Confederation’s federal gazette.
Swiss, Uruguay DTA In Force
1/6/2012
Following the diplomatic exchange of notes, the double taxation agreement between Switzerland and Uruguay has entered into force and will apply from January 1, 2012, the Swiss federal government has announced.
Malta, Saudi Arabia To Sign Double Tax Pact
1/4/2012
Malta and Saudi Arabia are to sign a double tax agreement during the official visit of Malta's Deputy Prime Minister and Minister for Foreign Affairs, Tonio Borg, the Maltese government said on January 2.
Swiss, Uruguay DTA Enters Into Force
1/2/2012
The Swiss Federal Department of Finance has announced that following the diplomatic exchange of notes on December 28, 2011, the double taxation agreement between Switzerland and Uruguay entered into force.
Taiwan, Germany Sign DTA
1/3/2012
Taiwan’s Ministry of Foreign Affairs has announced that, in Berlin on December 19 and then also in Taipei on December 28, Taiwan and Germany signed a bilateral double taxation agreement.
The Seychelles Adds Guernsey TIEA
1/3/2012
The Seychelles has noted the signing of a Tax Information Exchange Agreement with Guernsey as a significant step in boosting bilateral relations between the two territories.
Swiss, Greek DTA Amendments In Force
1/2/2012
The Swiss Federal Department of Finance has announced that the Protocol of Amendment of November 4, 2010, to the double taxation agreement between Switzerland and Greece has recently entered into force.
Switzerland, Japan DTA Revisions Soon In Force
12/30/2011
The Swiss Federal Department of Finance has recently announced that the revised bilateral double taxation agreement between Switzerland and Japan, signed on May 21, 2010, will enter into force on December 30, 2011.
Manx Tax Agreements Enter Into Force
12/29/2011
The Isle of Man government has noted the entry into force of two bilateral tax agreements, signed with Canada and France.
French Lawmakers' Green Light To Panama DTA
12/26/2011
Safeguarding the interests of businesses in France, the French National Assembly has definitively adopted a highly controversial bilateral tax agreement between France and Panama.
Switzerland, Canada DTA Amendments In Force
12/23/2011
Switzerland’s Federal Department of Finance has announced that the Protocol of Amendment of October 22, 2010, to the double taxation agreement between Switzerland and Canada has now entered into force.
Singapore-Panama DTA Enters Into Force
12/22/2011
The double taxation agreement between Singapore and Panama, which was signed on October 18, 2010, entered into force on December 19 this year.
Switzerland Recognizes Taiwan DTA
12/16/2011
Switzerland’s Federal Council has recently recognised the double taxation agreement of October 8, 2007 with Chinese Taipei (Taiwan).
Swiss State Council Backs US Tax Deal Amendment
12/16/2011
After having dragged its heels, Switzerland’s State Council finally voted in favour recently of plans to provide mutual assistance to the US authorities in cases of alleged tax evasion involving group requests, based on patterns of behaviour in the absence of specific account details.
Netherlands, Japan Tax Treaty Ratified
12/14/2011
The Dutch finance ministry has announced that the new bilateral tax treaty between Japan and the Netherlands will be effective from January 1, 2012, following the recent exchange of notes between the Japanese Ambassador and the Dutch State Secretary for Finance.
Jersey Finance Welcomes New Tax Pacts
12/13/2011
Jersey Finance, the promotional agency for the island’s financial services industry, has welcomed the signing of two tax cooperation agreements with Japan and Poland and the commencement of negotiations with Hong Kong towards a double tax avoidance pact.
Singapore's TIE Protocols With Mexico, Qatar To Enter Into Force
12/6/2011
The protocols to the existing double taxation agreements between Singapore and both Mexico and Qatar, which incorporate the internationally-agreed Organization for Economic Cooperation and Development standard for the exchange of information for tax purposes, will enter into force on January 1, 2012.
Hong Kong, France DTA Comes Into Effect
12/5/2011
The double taxation agreement between Hong Kong and France, which was originally signed by Hong Kong’s Financial Secretary, John C Tsang, and the then French Minister of Economy, Industry and Employment, Christine Lagarde, on October 21, 2010, came into effect on December 1, 2011.
Singapore, Canada Sign TIE Protocol
12/1/2011
A protocol to the existing double taxation agreement between Singapore and Canada was signed on November 29, 2011, and will enter into force after the completion of ratification procedures by both countries.
Switzerland Adopts Four DTAs
11/29/2011
Switzerland’s Federal Council has adopted texts for four further double taxation agreements, which will now be submitted to parliament for approval.
No Tax Rule Change For Hong Kong's Frontier Workers
11/30/2011
In a written reply to a question in the Legislative Council, the Secretary for Financial Services and the Treasury, Professor K C Chan, confirmed that the Hong Kong and Mainland China tax authorities were not, currently, considering a change in tax rules for cross-boundary workers.
Luxembourg, Russia Ink DTA Amendment
11/23/2011
During a recent visit to Moscow, Luxembourg’s Finance Minister Luc Frieden and Finance Minister of the Russian Federation Anton Silouyanov signed an amendment to the existing bilateral agreement between Luxembourg and Russia, designed to avoid double taxation and to prevent tax evasion in the area of taxes on wealth and on income.
Switzerland, France Smooth Over Tax Differences
11/24/2011
Swiss Federal Councillor and head of the Federal Department of Finance Eveline Widmer-Schlumpf recently held talks with French Finance Minister François Baroin, with the discussions focussing on the global economic situation, on the current crisis in the eurozone, and on bilateral and multilateral tax matters.
Switzerland To Amend US Mutual Assistance Order
11/22/2011
Switzerland’s Federal Council has recently approved an amendment to the ordinance on the bilateral double taxation agreement between Switzerland and the United States dating back to 1996, to ensure that the procedural rights of affected persons domiciled in the United States remain guaranteed even if administrative assistance requests are submitted based on certain patterns of behaviour.
Germany, Liechtenstein Sign DTA
11/21/2011
The Principality of Liechtenstein and the Federal Republic of Germany have recently signed in Berlin a bilateral double taxation agreement between the two countries, intended to secure mutual legal, planning and investment security.
Swiss, Netherlands DTA Amendments In Force
11/17/2011
Switzerland’s federal administration has announced recently that the revised bilateral double taxation agreement with the Netherlands, signed on February 26, 2010, entered into force on November 9.
Poland-IoM Tax Agreements To Enter Into Force
11/14/2011
The Isle of Man government has noted that both the island and Poland have completed their respective ratification procedures for the entry into force of three bilateral tax agreements.
Swiss Lawmakers Approve US Info Exchange Amendment
11/15/2011
The Swiss Foreign Affairs Committee of the Council of States, Switzerland’s upper house of parliament, has recently adopted a federal decree pertaining to an amendment to the 2009 bilateral double taxation agreement in place between Switzerland and the US.
New Zealand, Hong Kong DTA Enters Into Force
11/11/2011
The bilateral comprehensive double taxation agreement between Hong Kong and New Zealand, which was signed on December 1, 2010, entered into force on November 9, 2011.
Canada, Barbados Amend DTA
11/10/2011
Canada and Barbados have inked a protocol to their existing double tax agreement, designed to bring the treaty up to date with modern standards on the exchange of information.
Hong Kong, Malta Sign DTA
11/9/2011
On November 8, Hong Kong’s Secretary for Financial Services and the Treasury, Professor K C Chan, and Malta’s Ambassador to China, Joseph Cassar, signed a double taxation agreement between Hong Kong and Malta.
Hong Kong Announces Record Tax Collections
11/4/2011
Chu Yam-yuen, Hong Kong’s Commissioner of Inland Revenue, in his introduction to the 2010-11 Annual Report of the Inland Revenue Department, considered that tax collections during the year were 'most encouraging', climbing to a record high of HKD209bn, an increase of HKD30bn from the previous year.
Luxembourg Strengthens Economic Ties With Russia, Finland
11/1/2011
Luxembourg’s Deputy Prime Minister and Foreign Affairs Minister Jean Asselborn recently carried out official visits to Russia and to Finland to strengthen economic ties in both countries.
Singapore-Spain DTA Set For 2012 Entry Into Force
11/1/2011
The double taxation agreement between Singapore and Spain, which was signed on April 13 this year, will come into force on February 1, 2012.
Barbados Welcomes Czech Double Tax Pact
10/28/2011
The Barbados government announced on October 27, 2011, the signing of a convention for the avoidance of double taxation with the Czech Republic.
Hong Kong-Netherlands DTA In Force
10/26/2011
The comprehensive double taxation agreement between Hong Kong and the Netherlands, which was originally signed on March 22, 2010, entered into force on October 24, 2011.
Swiss, Polish DTA Amendments In Force
10/25/2011
The protocol of amendment of April 20, 2010 to the bilateral double taxation agreement in place between Switzerland and Poland entered into force on October 17, providing for exchange of information in accordance with international standards.
Japan-Cayman Islands TIEA Enters Into Force
10/20/2011
The comprehensive tax information exchange agreement between Japan and the Cayman Islands, which was originally signed on February 7 this year, will come into force on November 13, 2011.
India, Philippines To Revise DTA
10/18/2011
India’s Finance Minister Pranab Mukherjee has confirmed that there are on-going negotiations for a revision of the existing double taxation agreement between India and the Philippines.
India Rapidly Expanding Tax Agreement Network
10/17/2011
India is playing a major role in the global crusade against black money and has completed negotiations for 16 new tax information exchange agreements, according to the chairman of the Central Board of Direct Taxes M C Joshi.
Singapore-Uzbekistan To Exchange Tax Information
10/11/2011
The protocol, to incorporate the internationally-agreed Organization for Economic Cooperation and Development standard for the exchange of information for tax purposes into the existing double taxation agreement between Singapore and Uzbekistan will enter into force on November 1, 2011.
Switzerland, UAE Sign DTA
10/11/2011
Switzerland and the United Arab Emirates have recently signed in Dubai a double taxation agreement in the area of taxes on income, containing provisions on the exchange of information in line with the internationally applicable standards.
Austria, Slovenia Ink Revised DTA
9/30/2011
Aiming to further strengthen economic relations with Slovenia, Austria’s Financial State Secretary Andreas Schieder recently signed a revised bilateral double taxation agreement between the two countries.
Switzerland, Russia Sign Tax And Financial Agreements
9/28/2011
On the fringes of the annual International Monetary Fund meeting held in Washington, Switzerland’s Federal Councillor Eveline Widmer-Schlumpf and Russia's Deputy Prime Minister and Finance Minister Alexei Kudrin signed a memorandum on bilateral cooperation on financial matters and a protocol to the existing bilateral double tax agreement.
Germany, Turkey Ink Revised DTA
9/23/2011
In the presence of German President Christian Wulff and Turkish President Abdullah Gül, Germany’s Finance Minister Wolfgang Schäuble and his Turkish counterpart Mehmet Simsek signed a new bilateral agreement between the two countries aimed at the avoidance of double taxation in the area of taxes on income.

 

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