الآليات القانونية الاتفاقية لمكافحة التهرب الضريبي الدولي

Abstract

The phenomenon of evasion and international tax evasion has led States to adopt a number of bilateral and multilateral international conventions, for the adoption of preventive and deterrent means and mechanisms to protect the interests of nations and the world tax system on one side, and encourage foreign investment and capital mobility on the other side. What is the contribution of these agreements in the fight against the challenges of international tax evasion?