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  2. List of countries by tax rates - Wikipedia

    en.wikipedia.org/wiki/List_of_countries_by_tax_rates

    Map of the world showing national-level sales tax / VAT rates as of October 2019. A comparison of tax rates by countries is difficult and somewhat subjective, as tax laws in most countries are extremely complex and the tax burden falls differently on different groups in each country and sub-national unit.

  3. Tax treaty - Wikipedia

    en.wikipedia.org/wiki/Tax_treaty

    A tax treaty, also called double tax agreement (DTA) or double tax avoidance agreement (DTAA), is an agreement between two countries to avoid or mitigate double taxation. Such treaties may cover a range of taxes including income taxes , inheritance taxes , value added taxes , or other taxes. [ 1 ]

  4. Double taxation - Wikipedia

    en.wikipedia.org/wiki/Double_taxation

    This means that there are agreed rates of tax and jurisdiction on specified types of income arising in a country to a tax resident of another country. Under the Income Tax Act 1961 of India, there are two provisions, Section 90 and Section 91, which provide specific relief to taxpayers to save them from double taxation. Section 90 (bilateral ...

  5. International taxation - Wikipedia

    en.wikipedia.org/wiki/International_taxation

    The United States has treaties with 56 countries (as of February 2007). Tax treaties tend not to exist, or to be of limited application, when either party regards the other as a tax haven. There are a number of model tax treaties published by various national and international bodies, such as the United Nations and the OECD. [209]

  6. Totalization agreements - Wikipedia

    en.wikipedia.org/wiki/Totalization_agreements

    Totalization agreements are international tax treaties that seek to eliminate dual taxation with regards to Social Security and Medicare taxes in the United States.These agreements are made in order to accommodate foreign workers who pay FICA taxes but receive no Social Security or Medicare benefits after reaching age 65.

  7. Foreign tax credit - Wikipedia

    en.wikipedia.org/wiki/Foreign_tax_credit

    Whether the two countries have a tax treaty, Nature of the base on which the levy is imposed (gross receipts, income net of deductions, deemed profits, property, or other basis), Form in which payments are made (withholdings, payment by check or giro, or payments in kind), Political considerations (boycotts by taxing country, etc.),

  8. Convention on Mutual Administrative Assistance in Tax Matters

    en.wikipedia.org/wiki/Convention_on_Mutual...

    The Convention on Mutual Administrative Assistance in Tax Matters is a convention to facilitate the entering into bilateral tax information exchange agreements between state parties. The Convention was developed by the OECD and the Council of Europe and was open for signature to members of both organizations on 25 January 1988, and entered into ...

  9. Taxation in Andorra - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_Andorra

    Income tax (IRPF). Law 11/2005, of June 13, applying the Agreement between the Principality of Andorra and the European Community regarding the establishment of measures equivalent to those provided for in Council Directive 2003/48 / EC on taxation of income from savings in the form of interest payments. Gambling activities tax. Law 37/2014, of ...

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