Tarptautinis dvigubas apmokestinimas: teisinis ir ekonominis aspektai

Abstract

The aim of this work is to analyze regulation of international double taxation and its avoidance in Lithuania and in the world. The tasks of the work are as follows: • to reveal the definition of international double taxation; • to examine national and international legal acts, regulating international double taxation; • to analyze international agreements on international double taxation avoidance; • to examine the work of international double taxation avoidance mechanism; The final paper consists of 4 parts. International double taxation is evaluated theoretically in the first part. The first part consists of 4 sections: the essence of international double taxation, models of international double taxation, the problem of definition of permanent establishment. The second part of the final paper is devoted to analysis of the juridical aspect of international double taxation. It consists of two sections: juridical double taxation and taxing conflicts. The third part of the final paper is devoted to analysis of the economic aspect of international double taxation. The final part of the paper is devoted to analysis of the avoidance of international double taxation. Main definitions used in the final paper: taxation, international economic double taxation, international legal double taxation, elimination of double taxation, permanent establishment. The hypothesis - world taxing systems are being orientated to international double taxation avoidance methods - was confirmed.