Tag: Treaty titles
What do the Titles of Double Taxation Agreements Reveal about their Objectives?
1. Introduction The titles of the double taxation agreements (DTAs) of the first batch of selected jurisdictions covered in this note reveal six distinct objectives. These comprise:(a) the elimination or avoidance of double taxation;(b) the prevention of tax fraud, evasion or avoidance;(c) the encouragement of trade and investment;(d) the exchange of information;(e) reciprocal administrative assistance;
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What do the Titles of Bilateral Investment Treaties Reveal about their Focus?
The titles of Bilateral Investment Treaties (BITs) concluded by the selected jurisdictions covered in this note reveal two main areas of focus. The first and the most common is unsurprisingly that of investment facilitation, encouragement and protection. In a limited number of treaties, however, the title wording does not go beyond the mere characterization of
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