Double Taxation: Relief under Domestic and International Laws

July 2021
Vol-7, Issue-4
Paper ID: 14910
ISSN: 2395-4396
Downloads: 0

Abstract & Details

Research Area
Taxation Laws
Keywords
Income Tax Double Taxation Unilateral Relief Bilateral Relief Double Taxation Avoidance Agreement.
Abstract
Double taxation creates a hardship on the taxpayers by increasing the tax burden on them. Such multiple taxations decrease the flow of investment within the country because no person will have an interest in investing right after paying taxes twice just because he has earned income outside the country. Also, it may increase the price of goods or decrease the person’s capacity to spend, discourage cross-border investment, and even violate the tax fairness principle. This Article's prime objective is to analyze the challenges of double taxation and study the legality and benefits of double taxation avoidance treaties in the way of bilateral treaties and statutory provisions.
License
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Author Information

# Name Institute / Affiliation
1 Bhavya Singh Baghel Law College Dehradun, Uttaranchal university

How to Cite

Use the following formats to cite this article in your research.

APA Style
Baghel, Bhavya Singh (2021). Double Taxation: Relief under Domestic and International Laws. International Journal of Advance Research and Innovative Ideas In Education, 7(4), 460-465.
MLA Style
Baghel, Bhavya Singh. "Double Taxation: Relief under Domestic and International Laws." International Journal of Advance Research and Innovative Ideas In Education, vol. 7, no. 4, 2021, pp. 460-465.
IEEE Style
Bhavya Singh Baghel, "Double Taxation: Relief under Domestic and International Laws," International Journal of Advance Research and Innovative Ideas In Education, vol. 7, no. 4, pp. 460-465, 2021.
Vancouver Style
Baghel Bhavya Singh. Double Taxation: Relief under Domestic and International Laws. International Journal of Advance Research and Innovative Ideas In Education. 2021;7(4):460-465.
Harvard Style
Baghel, Bhavya Singh (2021) 'Double Taxation: Relief under Domestic and International Laws', International Journal of Advance Research and Innovative Ideas In Education, 7(4), pp. 460-465.
Chicago Style
Baghel, Bhavya Singh. "Double Taxation: Relief under Domestic and International Laws." International Journal of Advance Research and Innovative Ideas In Education 7, no. 4 (2021): 460-465.
Turabian Style
Baghel, Bhavya Singh. "Double Taxation: Relief under Domestic and International Laws." International Journal of Advance Research and Innovative Ideas In Education 7, no. 4 (2021): 460-465.

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