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WITHHOLDING TAX AS A TOOL OF AVOIDING DOUBLE TAXATION BY INTERNATIONAL CORPORATIONS
Abstract
The subject of the article is WHT at source related to international cooperation of enterprises. The main purpose of the work is presentation of the mechanism of functioning and settlement of WHT and recognizing its use as an avoidance tool double taxation by international corporations. The main research methods are critical analysis of the literature on the subject and tax regulations applicable in the European Union, and survey research on a sample 119 respondents – employees of international corporations. The conclusions drawn are confirmed that application of withholding tax favors the development of international corporation and limits the avoidance of double taxation. Initiatives undertaken by the OECD for several years influence positively to changes in tax regulations in EU, that from 2027 functioning WHT it is to be more standardized and cause fewer problems in practical application.
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