Double Taxation Agreements (DTAs) are key instruments for promoting international trade and investment. They help prevent the same income from being taxed in more than one country and provide a framework for cooperation between tax authorities.
This learning capsule offers an introduction to the main concepts, objectives, and provisions of DTAs. It also explores the network of agreements between Latin American and Asia-Pacific countries and the information available through the Latin America–Asia Pacific Observatory.
The course is designed for students, public officials, and anyone interested in gaining a basic understanding of international tax agreements. No prior knowledge of international taxation is required.
