GNT 51: Double Tax Treaties

Double tax treaties (“DTTs”) are international agreements, concluded between two (bilateral) or multiple (multilateral) countries, primarily to deal with cases of double taxation. DTTs also serve as the legal basis for cooperation between the contracting states to prevent tax evasion, and often contain clauses denying treaty benefits in tax avoidance situations.

This Guidance Note discusses double tax treaties and provides a summary guidance on their application.

This content is restricted to members. To view this content please register or login below to view this content.

Sign-Up For Free

Sign-up to receive up-to-date information and advice on tax developments within your industry.

Sign-up for free