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In principle, an Australian resident is taxed on his or her global income, while a non-resident is taxed only on income from Australian sources. Both parties to the principle can increase taxation in more than one jurisdiction. In order to avoid double taxation of income through different legal systems, Australia has agreements with a number of other countries to avoid double taxation, in which the two countries agree on the taxes that will be paid to which country. Various factors, such as political and social stability, an educated population, a sophisticated public health and justice system, but above all corporate taxation, make the Netherlands a very attractive country where they do business. The Netherlands applies corporation tax at a rate of 25%. Resident taxpayers are taxed on their global income. Non-resident taxpayers are taxed on their income from Dutch sources. In the Netherlands, there are two types of double taxation relief. Economic double taxation relief is available for the proceeds of significant equity stakes in the participation. Resident taxpayers receiving foreign income receive legal aid in the event of double taxation.

In both cases, there is a combined system that makes a difference in active and passive income. [13] In this way, the same income is taxed twice. The DBA imposes this double taxation by allowing the Singapore company to charge a tax credit of foreign tax on the same income. The third protocol also contains provisions to reduce economic double taxation in the event of transfer pricing. This is a fiscally favourable measure in line with India`s commitments under the BePS (Base Erosion and Profit Shifting) action plan to meet the minimum standard of access to the mutual agreement procedure (MAP) for transfer pricing. The third protocol also allows for the application of national legislation and measures to prevent tax evasion or evasion. Singapore`s investments of $5.98 billion pushed Mauritius as the largest individual investor for 2013/2014 with $4.85 billion. [16] Since 2002, when the new Income Tax Act came into force, it has changed the tax regime for foreign companies operating in Russia. The old, highly bureaucratic procedure is now being replaced by a very simplified procedure that allows investors to use the double taxation agreements that Russia has signed with different countries more quickly over the years.

As a result of the Organisation for Economic Co-operation and Development Convention, Russia has included clauses in its agreements on the exchange of tax information. A DBA (double taxation agreement) may require that the tax be levied by the country of residence and that it be exempted in the country where it is created. In other cases, the resident may pay a withholding tax on the country where the income was collected and the taxpayer receives a compensatory tax credit in the country of residence to take into account the fact that the tax has already been paid.