إشكالية الازدواج الضريبي الدولي بين الآثارالسلبية وفعالية الحلول الوطنية

Abstract

The international double imposition constitutes a problem for the foreign investors. In addition, it affects sorely the processing countries' economy. The Algerian state anticipated the danger by adaptation national solutions and bilateral agreements, in order to solve this problem and lessen its impact .these solutions are: adapt flexible systems._ incentive measures. The problematic: Do these national solutions succeed for resolve its problems (the international double imposition tax relief) ?.