The Need of Avoiding the Double International Assessment

Each state of the world has been always established the taxes in order to exhibit both the political and fiscal sovereignty. The state has been able to create its fiscal politics, its fiscal system, which do not contravene to the general international rights, do not favor some countries and do not oblige the states to the international double assessment. As regards the direct taxes, the financial flows amongst states or between states and bodies, regional or internal institutions do not manifest directly under the form of amount transfers over the border, by being subservient to a state or another. The state has not transferred abroad and hasn’t received amounts from incomings that signify direct taxes, income taxes or wealth taxes.