Asset Details
Do you wish to reserve the book?
Mechanisms for Eliminating International Double Taxation in Algerian Tax Regulations
Hey, we have placed the reservation for you!
By the way, why not check out events that you can attend while you pick your title.
Oops! Something went wrong.
Looks like we were not able to place the reservation. Kindly try again later.
Are you sure you want to remove the book from the shelf?
Mechanisms for Eliminating International Double Taxation in Algerian Tax Regulations
Do you wish to request the book?
Mechanisms for Eliminating International Double Taxation in Algerian Tax Regulations
Please be aware that the book you have requested cannot be checked out. If you would like to checkout this book, you can reserve another copy
We have requested the book for you!
Your request is successful and it will be processed during the Library working hours. Please check the status of your request in My Requests.
Oops! Something went wrong.
Looks like we were not able to place your request. Kindly try again later.
Journal Article
Mechanisms for Eliminating International Double Taxation in Algerian Tax Regulations
2025
Overview
This study aims to attain a critical and essential objective to clarify and understanding the role of international tax treaties in the international taxation practices. This will be achieved by examining the various provisions and mechanisms that are designed to eliminate or reduce double taxation, with a focus on the Algerian-UK treaty as a case study. The study found that international tax treaties play a crucial role in preventing double taxation by establishing clear rules for allocating taxing rights between countries. The Algeria-United Kingdom tax treaty, in particular, applies key principles such as tax sovereignty, reciprocity, and non-discrimination to ensure fair taxation. It effectively addresses various types of income and profits through mechanisms like tax credits, exemptions, and allocation rules, reducing the tax burden on cross-border economic activities.
Publisher
جامعة محمد بوضياف المسيلة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير
Subject
