IJSRP, Volume 11, Issue 8, August 2021 Edition [ISSN 2250-3153]
Prianto Budi Saptono, Ridwan Andretya Cunis, Tri Handoko Sitorus
Double taxation is a problem that often occurs due to differences in the application of taxation principles in various countries. Corporate entities will face tax payments for multiple countries. Especially Multinational Companies which have subsidiaries in numerous countries will get a high impact. Double taxation has an impact on business activities and cash flows for the Company. Various countries gathered together to formulate a treaty on the avoidance of double taxation. This treaty is to provide flexibility for business entities in operating and increasing their economic activities. Different tax relief methods are applied in each of these agreements, both for each country and the agreement article.