Resumen

CASTELLANOS GONZALEZ, José Luis. Taz linkage criteria and treaties for the elimination of double or multiple international tazation. Derecho glob. Estud. sobre derecho justicia [online]. 2023, vol.8, n.23, pp.133-157.  Epub 05-Mayo-2023. ISSN 2448-5136.  https://doi.org/10.32870/dgedj.v8i23.535.

Tax or fiscal matters are no exception to consider their specificity within international law, despite their strategic nature for all countries from two very important perspectives: political (because it is a matter of sovereignty) and economic (collection as a source of income for their public finances), so it is susceptible to the elimination of double or multiple international taxation, as the creation of the international community in the search for agreements that alleviate the problems that the tax activity of the states represents for the non-residents of the countries that carry out economic activities in another one.

Palabras llave : or multiple taxation; international law; elimination.

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