There are multiple definitions - click on the translation that matches your context.

Doppelbesteuerungsabkommen (DBA)



double taxation treaty


Comparative law notes

Often these treaties carry some variation of the formulation, convention for the avoidance of double taxation.

Definitions of double taxation treaty

an agreement between two countries to prevent taxpayers being liable for tax on the same amount under both tax systems

A new double taxation treaty between the UK and the US was signed at the end of the year.