Definicja double taxation convention

An international agreement between two or more states.

The purpose of double taxation conventions is to prevent people who work abroad and who must pay tax on their earnings from having to pay taxes more than once (in other words, in more than one country) for the same period and for the same taxable income. They are generally based on the tax laws of the state in which the work is performed.

Double taxation conventions are particularly important for people in regions near to international borders (cross-border employees).