When talking about double taxation, we must keep in mind that it has its roots in the interconnection of communities, and that it is a phenomenon that has intensified with globalization.

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However, the tax problem associated with this interconnection has gained special relevance since many years ago, starting from the end of World War II, and after this devastating historical conflict, international relations increased significantly and new types of levies and taxes emerged./div>

Consequently, the main objective of these new levies was to generate revenues to cover the expenses derived from the war and to establish what is known as a welfare state..

In this context, the complexity of the interrelation between different national tax systems gave rise to situations of double taxation, where the same income or economic activity could be taxed by more than one country..

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This problem has been the subject of attention and debate over the years, and has led to the adoption of measures at both the national and international level to address it effectively where each country seeks through taxation the implementation of public policies aimed at providing social security and economic welfare to the inhabitants..