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Case Studies | Law | Congo | Volume 8 Issue 3, March 2019

At the Heart of International Taxation: Double Taxation

Tshibangu Mulobe Paul

Abstract: Tax law studies tax systems. Transposed internationally, it becomes the international tax law whose object is the determination of the conditions of taxation of international transactions of the resident of a State A in the territory of another State B or with a resident of that other State. Also, the taxation rules for the possession of property and capital by the resident of State A in another State B do they fall under international tax law. International tax problems arise from the contradiction between the mobility of persons, goods, services or capital and the segmentation of the global space into separate tax jurisdictions seeking, from a given territory, the collection of products resulting from their tax laws. Among the problems that international taxation is experiencing we have double taxation. And to avoid this, it is necessary to sign a tax convention which will give techniques to avoid it but the DRC in the organizations that it is not signed any convention on double taxation and consequently gives rise to another situation which is double non-taxation

Keywords: heart, taxation, international, double taxation

Edition: Volume 8 Issue 3, March 2019,

Pages: 640 - 645

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