Double Taxation Avoidance Agreements: The Philippine and Indonesian experienceWith no internationally agreed tax standards in place, tax treaties or double taxation avoidance agreements (DTAAs/DTAs) have been described as “the most important element of the international tax regime, i.e., the generally applicable rules governing income taxation of cross-border transactions” (Avi-Yonah).

They now reportedly number more than 3,000 across the world.

pdfDouble Taxation Avoidance Agreements: The Philippine and Indonesian experience – Issue Brief
pdfWorking Draft-Double Taxation Avoidance Agreements: The case of the Philippines – Working Draft
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