skatteskopakter
Skatteskopakter, translated as "tax scope agreements" or "tax treaties," are bilateral or multilateral agreements between countries that aim to prevent double taxation of income and capital. These treaties establish rules for determining which country has the right to tax certain types of income and how taxes are levied, thereby facilitating international trade and investment.
The primary objectives of skatteskopakter include preventing the same income from being taxed twice by two
Key elements typically addressed in skatteskopakter include definitions of residence, rules for taxing business profits, dividends,
The Organisation for Economic Co-operation and Development (OECD) Model Tax Convention is a widely influential template