Tax Avoidance Treaty

/ˈtæks əˌvɔɪdən(t)s ˈtriːti/

Definitions

  1. (n.) An international agreement between countries designed to prevent double taxation and limit tax avoidance by defining taxing rights and cooperation mechanisms.
    The tax avoidance treaty between the two nations helped clarify the tax obligations for cross-border businesses.

Forms

  • tax avoidance treaty
  • tax avoidance treaties

Commentary

Often negotiated to promote fiscal cooperation, these treaties balance revenue interests while preventing treaty shopping or abusive tax planning.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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