A Double Taxation Agreement (DTA) is a treaty between two countries aimed at preventing the same income from being taxed in two jurisdictions. These agreements play a crucial role in facilitating international trade and investment by providing clarity on tax obligations for businesses and individuals.
An in-depth examination of the General Agreement to Borrow (GAB), an agreement made by the Group of Ten countries in 1962 to provide a pool of resources for international credit via the International Monetary Fund (IMF).
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