Table 1. The Objectives of Double Taxation Agreements of the United States of America as Reflected in their Titles, cont’d
5. Other Objectives
Compared to the elimination or avoidance of double taxation and the prevention of tax fraud, evasion or avoidance, the other objectives appear less frequently in treaty titles. Of these, the most common is the encouragement of trade and investment, which is mentioned in most of the treaties concluded by Trinidad and Tobago. This is followed by the exchange of information, which is adopted mostly in the agreements to which Iran is a party (Table 2).
Table 2. Other Objectives Mentioned in the Titles of Double Taxation Agreements
