Los convenios de doble imposición son tratados internacionales que contienen, en particular, medidas para evitar los supuestos de doble imposición fiscal internacional. En la sociedad contemporánea se asiste a un progresivo fenómeno de internacionalización de las relaciones económicas. Las fronteras estatales van progresivamente arrumbándose ante el dinamismo de la economía, cuya subsistencia depende de que se sepa penetrar en los mercados exteriores. Cada Estado elabora su legislación fiscal de modo soberano, lo que provoca una superposición de soberanías fiscales, ya que un Estado puede aplicar el principio de territorialidad, mientras otro puede aplicar el principio de personalidad. Esto puede conducir a que: \n* una misma persona sea gravada en dos países distintos por una misma renta \n* una misma renta sea gravada en dos personas distintas en dos países distintos \n* un mismo bien sea gravado en dos países distintos. Las diferentes administraciones fiscales tratan de establecer medidas para evitar la doble imposición. Estas medidas pueden tener carácter unilateral y básicamente consisten en el establecimiento de deducciones para los casos de doble imposición. Pero ante la insuficiencia de las anteriores para resolver los problemas de doble gravamen, existen también medidas de carácter bilateral. Los convenios para evitar la doble imposición se encuadran dentro de estas últimas y tienen por objeto que la situación fiscal de los contribuyentes que ejercen actividades económicas en otros países sea clarificada, unificada y garantizada.

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Many countries have entered into tax treaties (also called double tax agreements, or DTAs) with other countries to avoid or mitigate double taxation. Such treaties may cover a range of taxes including income taxes, inheritance taxes, value added taxes, or other taxes. Besides bilateral treaties, multilateral treaties are also in place. For example, European Union (EU) countries are parties to a multilateral agreement with respect to value added taxes under auspices of the EU, while a joint treaty on mutual administrative assistance of the Council of Europe and the Organisation for Economic Co-operation and Development (OECD) is open to all countries. Tax treaties tend to reduce taxes of one treaty country for residents of the other treaty country to reduce double taxation of the same income. The provisions and goals vary significantly, with very few tax treaties being alike. Most treaties: \n* define which taxes are covered and who is a resident and eligible for benefits, \n* reduce the amounts of tax withheld from interest, dividends, and royalties paid by a resident of one country to residents of the other country, \n* limit tax of one country on business income of a resident of the other country to that income from a permanent establishment in the first country, \n* define circumstances in which income of individuals resident in one country will be taxed in the other country, including salary, self-employment, pension, and other income, \n* provide for exemption of certain types of organizations or individuals, and \n* provide procedural frameworks for enforcement and dispute resolution. The stated goals for entering into a treaty often include reduction of double taxation, eliminating tax evasion, and encouraging cross-border trade efficiency. It is generally accepted that tax treaties improve certainty for taxpayers and tax authorities in their international dealings. Several governments and organizations use model treaties as starting points. Double taxation treaties generally follow the OECD Model Convention and the official commentary and member comments thereon serve as a guidance as to interpretation by each member country. Other relevant models are the UN Model Convention, in the case of treaties with developing countries and the US Model Convention, in the case of treaties negotiated by the United States.

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