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Glossary of Tax Advisory Terms

Explore the key terms of tax advisory explained clearly – for clear and informed communication in tax matters.

Doppelbesteuerungsabkommen (DBA)

Internationale Verträge zwischen Staaten, um die doppelte Besteuerung derselben Einkünfte zu vermeiden. Sie regeln die Zuordnung von Besteuerungsrechten und gewähren Steuerfreistellungen oder -anrechnungen.

Internationales Steuerrecht
Einkommensteuer (ESt)
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