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Comparing Europe’s Tax Systems: International Tax Rules

Today’s map looks at how European OECD countries rank on international tax rules and is the last in our series examining each of the five components of our 2020 International Tax Competitiveness Index (ITCI). International tax rules define how income earned abroad and by foreign entities are taxed domestically, making them an important element of […]

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Tax Treaty Network of European Countries

In an increasingly globalized world, many individuals and corporations work and do business abroad. As a result, jurisdictions need to define how income earned in foreign countries is taxed. Otherwise, income could be taxed in more than one country, resulting in double taxation. To avoid this, countries negotiate double tax agreements (DTAs). Tax treaties usually […]

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Russia Proposes Revision of Tax Treaties with the Netherlands, Cyprus, Malta, and Luxembourg

Russia has recently charted a course to increase withholding taxes on cross-border payments by renegotiating tax treaties with several of its partners. It is an example of how the willingness to forgo tax revenue may not be stable over time. Cross-border taxation is a complicated area of tax policy. When a business has its headquarters […]