Exemption method

the exemption method is a fiscal construction for the avoidance of the double taxation.

In order a citizen, who is consulted from two states to the tax, to tax not doubly, double taxation agreements regulate frequently the exemption of the income concerned in one of the two states.

The income is not considered with the determination of the tax. In order to tax however the economic efficiency of the citizen further, the income flows into the progression reservation .

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