The first years of the 21st century have seen renewed interest and developments of a trusted 19th century vehicle for tax planning – the double taxation treaty.
Whether it will be adaptable to confront business models such as web-based commerce, and have the ability to do business without relying on traditional bricks-and-mortar, are still open questions. But, meanwhile, tax treaties remain useful tools for reducing the overall tax bite as companies, and the employees who work for them, continue to cross borders both in real and virtual terms.
Download the International Tax Treaties White Paper as a PDF
