INTERNATIONAL EMPLOYEE MOBILITY: THE IMPACT OF BILATERAL TAX TREATIES ON TERRITORIAL TAXATION
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Abstract
This article examines the international mobility of salaried workers and its tax impact within the framework of international conventions. It analyzes the role of these conventions in moderating the principle of tax territoriality by harmonizing national tax systems, thereby avoiding double taxation and uncovering potential abuses. The study also highlights optimization strategies and abusive practices related to these conventions. Finally, it offers recommendations to limit such abuses while preserving the benefits associated with the international mobility of workers.
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