convention for the avoidance of double taxation

The Convention for the Avoidance of Double Taxation is a treaty between two countries aimed at avoiding or eliminating the tax obstacle of international double taxation as much as possible, and at facilitating the international exchange of capital, technology, and people (although the Nordic (five countries) multilateral tax treaty was signed on March 22, 1958).

*Some of the terminology explanations that refer to the "convention for the avoidance of double taxation" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…正称は〈二重課税の回避のための条約convention for the avoidance of double taxation〉。国際的な二重課税という税の障害を可能な限り回避または排除し，資本･技術および人的な国際交流の円滑化に資することを目的とした2国間条約(もっとも1958年3月22日，北欧(5ヵ国)多国間租税条約の調印をみた)をいう。…

※「convention for the avoidance of double taxation」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報