Theoretical and methodological principles for avoiding double taxation

Abstract

Bilateral (bilateral) agreements between states are considered the main instrument for avoiding international double taxation and preventing tax evasion. At the same time, their purpose is to promote the deepening of economic cooperation between states, attracting investments and, consequently, mobilizing more financial resources in the country's budget. However, in fact, in many cases, these agreements have a negative impact on the economies of developing countries. Nevertheless, Georgia has recently been actively involved in this process. Since 2008, the signing of bilateral agreements with countries with which Georgia has economic interests has entered an intensive phase.