A relief to avoid double taxation, that is where two or more countries tax the same income, profits or gains. In the corporate context, the aim of double taxation relief is to avoid tax distorting commercial decisions relating to the expansion of business overseas. A main purpose of the relief is to ensure that UK companies do not suffer double taxation on foreign investments such as shares in foreign subsidiaries. Relief is given under the terms of double taxation treaties or under UK legislation which provides relief from double tax where there is no double tax treaty with the relevant country. For a discussion of the purpose and interpretation of double taxation treaties, see Practice note, Double tax treaties: an introduction.