摘要
(Continued from the last issue)4.The Role of Double Taxation Treaties 4.1 Advantages of Tax Treaties for Developing Countries Tax treaties are important because they can help to eliminate double taxa-tion,facilitate cooperation and exchange of information between tax administra-tions,and set out a tax dispute resolution mechanism.Double taxation is an ob-stacle to inward investment and by con-cluding tax treaties with the main trading partners developing countries can reduce the risk of double taxation and boost in-vestment.
