EDUCATIONAL MODELS FOR THE INTERNATIONAL CONTRACT FOR THE AVOIDANCE OF DOUBLE TAXATION - with emphasis on the countries of the Western Balkans

Abstract

The purpose of the manuscript is limited exclusively to assessing the role and legal nature of the international contract for the avoidance of double taxation. The subject of the analysis of this paper is the avoidance of the phenomenon of double international taxation through the conclusion and ratification of specific international contracts. These contracts, especially for countries claiming EU membership, should be established through the harmonization of tax legislation and recognized practices of EU member states. Based on the reports of the Western Balkan countries, there is an intensification of energies and strategies for EU membership. Kosovo and other countries in this area have signed a Stabilization and Association Agreement (SAA). This fact has increased the turnover of people and businesses in Western Europe. Challenges in the future are the problems in the field of numerous techniques and methodologies related to the drafting of contracts because countries outside the EU are applying non-unified standards regarding the avoidance of double taxation. Nowadays, this topic has aroused interest in the tax system of Kosovo, having in consideration its commitment to full membership in international integration.

Keywords

• international legal contracts
• bilateral
• double taxation
• evasion
• tax evasion