Through this paper, I am attempting to illustrate and to answer some questions put in front of myself that what is double taxation, the goal of double taxation, its types, and methods of eliminating double taxation? How does Mongolia and China conclude an agreement of double taxation, and what does Model double taxation convention by OECD regulate the double taxation? In order to answer those questions, the paper will be cover a brief history of the Chinese Tax Law, the definition of the double taxation with its characteristics, the types of the double taxation, methods for eliminating double taxation, Mongolian and Chinese double taxation agreement and comparative study of the Model double taxation convention by OECD.
Тус өгүүллээр давхар татвар гэж юу болох, давхар татварын зорилго, төрөл, багасгах арга замыг Монгол Улсын болон БНХАУ-ын гэрээнүүдэд үндэслэн бичсэн болно.

Double Taxation, Tax Law, and Double Taxation Agreement.