This paper is drafted to be presented in regard to a class of International Trading that is concerned with trading business across countries with a focus on the concerns of the investors and the legal methods that satisfy the investors' needs. In this regard, one of the main concerns of the...

Double taxation treaties, by assigning taxing rights to rival countries and thereby eradicating double taxation, aim to facilitate cross-border trade and investment. The eradication of double taxation is achieved through reductions in withholding tax rates on passive income in source countries,...