International Journal of Advanced Multidisciplinary Research and Studies
Volume 2, Issue 6, 2022
Applying Game Theory to Solve the Phenomenon of Avoiding Double Taxation in Vietnam
Author(s): Nguyen Thi Bich Phuong
The process of economic globalization on the one hand leads to development opportunities for each country and the world; on the other hand, it also brings many challenges. Accordingly, multinational companies and transnational companies grow larger and larger, easily leading to the phenomenon of tax duplication in international investment. This forces countries to find ways to avoid double taxation. According to the OECD's interpretation, double taxation is divided into two categories: domestic and international. The article focuses on studying the application of Nash equilibrium game theory to solve the phenomenon of tax duplication in international investment from the case of Vietnam.
Keywords: Double Taxation, Tax Laws of Viet Nam, Nash Equilibrium Game
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