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I. Brief Introduction

Income Tax Agreements are also known as Agreements for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance. In order to reduce barriers to international investment, trade and cultural exchanges, countries enter into treaties in a reciprocal way with the aim of achieving the aforesaid goals by reducing double taxation, preventing tax evasion and encouraging cross border trade and investment.

 

Issued:Dept. of International Fiscal Affairs Release date:2019-01-28 Last updated:2021-01-26 Click times:860