Author: Imomniyozov, Doniyorbek Baxtiyor o‘g‘li.

Annotation: On the basis of legal analysis, this article reveals the content, essence of the principle of double taxation, which is one of the basic principles of private international law, as well as the significance of this principle in the process of globalization. This article examines the causes, types of double taxation and measures aimed at eliminating them, as well as theories, scientific views and norms of private international law related to the application of the principle of double taxation.

Keywords: tax resident, taxpayer, double taxation, tax incentives, tax base, source of taxation, tax deductions, international investments