Double Taxation is created when the same income is taxed in two different countres during international trade. Avoidance of Double Taxation Agreements is an agreement concluded between Bangladesh and another jurisdiction (a treaty partner) which serves to relieve double taxation of income that is earned in one jurisdiction by a resident of the other jurisdiction. It spells out the taxing rights between Bangladesh and her treaty partner on the different types of income arising from cross-border economic activities between the two jurisdictions. It also provides for reduction or exemption of tax on certain types of income.

There are agreements on avoidance of double taxation between Bangladesh and 32 countries which are:-

• UK
• Singapore
• Sweden
• South Korea
• Canada
• Pakistan
• Romania
• Sri Lanka
• France
• Malaysia
• Japan
• India
• Germany
• The Netherlands
• Italy
• Denmark
• China
• Belgium
• Thailand
• Poland
• Philippines
• Vietnam
• Turkey
• Norway
• USA
• Indonesia
• Switzerland
• audi Arabia
• Mauritius
• UAE
• Myanmar
• Belarus