МЕЖДУНАРОДНИТЕ ДОГОВОРИ И СВЕТОВНИТЕ ТЕНДЕНЦИИ – ИДЕЯТА ЗА ИЗБЯГВАНЕ НА ДВОЙНО ДАНЪЧНО ОБЛАГАНЕ
CONVENTIONS AND THE WORLD TREND – THE IDEA ABOUT THE AVOIDANCE OF DOUBLE TAXATION

Summary/Abstract: The report addresses the challenges that are faced by the states in the field of double taxation in connection with the digitalization of the economic relationships. International tax law was based, during a century, on bilateral treaties influenced by an internationally developed model. History shows that attempts at multilateralism failed. However, nowadays we need a new approach to the problems of double taxation. According to the Action Plan on Base Erosion and Profit Shifting /BEPS/, achievement of the objectives required swift implementation of the various actions desired, among which tax treaties of a multilateral nature.

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