konel.by
25.09.2025 01:52
АТЛАНТ-М КОНЕЛ ООО д Боровая 2 офис 11 (4 этаж), 223053, МИНСКИЙ Р-Н
The problem of the "double taxation" of dividends is one of the most difficult in international taxation. It arises when a company located in one country distributes profits to its shareholders, who are residents of another country.
The main reason for the problem is that the same income is taxed twice: once in the country where the company is located, and once in the country of residence of the shareholder. This can lead to significant economic distortion and discourage foreign investment.
To address this issue, many countries have entered into tax treaties with each other, known as "tax treaties for the elimination of double taxation." These treaties establish rules for determining which country has the right to tax dividends, and often provide for a tax credit or exemption in the other country to avoid double taxation.
However, even with these treaties in place, the issue of double taxation of dividends can still be complex and subject to interpretation. For example, there may be disagreements between countries over the definition of "dividends," or over the specific tax rules that apply in each country.
Additionally, the taxation of dividends can also be affected by other factors, such as the specific tax laws and regulations of each country, and the terms of any relevant tax treaties or bilateral investment treaties.
Therefore, it is important for companies and individuals engaged in international business to carefully consider the tax implications of dividend distributions, and to seek professional tax advice to ensure that they are in compliance with all relevant tax laws and treaties.