Abstract:Each state has the sovereign right to exercise jurisdiction over its own territory. However, double taxation belongs to a category that is regulated not only by national legal instruments but also by international ones. Therefore, it should be noted that the problem of preventing an unreasonable increase in the tax burden on taxpayers requires special attention in the implementation of an appropriate analysis. Double taxation was also a problem faced in the practice of the states during the past period. Howeve… Show more
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