International Tax Regimes Note

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Intro International taxation involves the measurement and assessment of the value and ownership of economic entities, assets, and investments at the various borders between countries. The international dimension of taxation has expanded over the years, with countries entering into tax treaties and negotiating international tax norms. The Current Tax Regime In 1950, the OECD, comprising developed countries, agreed to establish a unified global system of taxation. Its aim was to reduce international tax evasion and minimize the tax gap—the difference between

International Tax Regimes Note