International double taxation is subjecting direct to the same tax and taxable materials for the same period of time, by the public authorities from different countries.The advent of double taxation is due to the manner in which criteria are applied to the taxation of income or wealth.Generally, the situations in which double taxation (economic or legal) appears, are determined by the fact that the Governments of various States apply to taxes on income made in the Territories concerned by subjects of taxation local and foreign, and on the other subject to taxes and the income from its own citizens abroad.Since double taxation affects the efficiency and competitiveness of exports of foreign goods, the removal of international double taxation is a necessity in order to ensure an economic developments of relations at the international level. Why international elimination of double taxation is a concern of all States, and amid its legal abolition is the development of international tax conventions called Conventions for avoidance of double taxation.In international practice, for the avoidance of double taxation were enshrined certain principles on which the conventions concluded lays down the methods of settlement and collection of taxes.Double taxation tax may constitute an obstacle to optimal allocation of capital investments and productive activities and precisely why it is believed that removing them is a fundamental economic policy side and the tax of Governments. In international practice, for the avoidance of double taxation have been devoted to certain principles, on the basis of which shall be determined by conventions concluded by settlement and methods of tax collection.
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