<Tr> <Td> <Ul> <Li> </Li> <Li> </Li> <Li> </Li> </Ul> </Td> </Tr> <Ul> <Li> </Li> <Li> </Li> <Li> </Li> </Ul> <P> 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 . </P> <P> The provisions and goals vary significantly, with very few tax treaties being alike . Most treaties: </P>

What is the purpose of a tax treaty