Resumo

SARDUY GONZALEZ, Mariuska  e  ROSADO HARO, Alberto Santiago. Double International Taxation: Characteristics and Consequences. Cofin [online]. 2018, vol.12, n.2, pp. 295-305. ISSN 2073-6061.

This research aims at addressing double international taxation from an economic and financial perspective, so that it tries to relate the most relevant aspects on which the phenomenon is based, elements that result from the globalized environment that characterizes the current international economy. Recognizing the right of States to collect taxes through the exercise of their sovereignty generates conflicts that must be faced by both, the tax administrations of each country and the taxpayers who develop income generating activities, resulting in a double simultaneous tax. Therefore, in order to avoid this situation, it is necessary the existence of clear connections between the country that will collect the taxes and the subject who will end up paying them.

Palavras-chave : assessment; international taxation; taxation.

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