Abstract
The phenomenon of double taxation has become one of the biggest problems suffered by different countries due to the taxpayer having to pay the same tax on the same taxable item by several countries, which negatively affects the level of international trade and in front of the recruitment of foreign investments and capital, due to the diversity of countries claiming jurisdiction to impose the tax, which necessitated this and to avoid the occurrence of double taxation to conclude international agreements, and the inclusion of laws in some domestic legislations of countries, in addition to following economic methods to avoid the occurrence of this problem.
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