Abstract
The conventions are the norms superior to signatory states’ laws. The object of the fiscal conventions is the restriction of the fiscal super tasks that result from operations that imply outcome transfers as well as, the promotion of development of economic relations with a foreign state. The double international fiscal taxation must be examined according to the fiscal policy peculiarities and the ways of taxation used by different states. That’s why, in order to achieve this goal, we use instruments and means that lead to the double taxation avoidance.
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