Double Taxation Avoidance

byPaytm Editorial TeamLast Updated: December 12, 2025

Meaning & Definition

Double Taxation Avoidance refers to agreements or rules that prevent the same income from being taxed in two countries. It ensures that taxpayers do not pay tax twice on the same income.

Key Features

  • Avoids tax on the same income in multiple countries
  • Implemented via treaties
  • Promotes international investment
  • Provides relief to taxpayers

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