Tax treaties with developing countries and the allocation of taxing rights
(2016) European Journal of Law and Economics — Vol. 42, p. 383-404 (2016)
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- Abstract
- Worldwide income taxation in the country of residence is a legal dogma of international taxation. We question this dogma from the perspective of relations between developed and developing countries from legal and economic perspectives, and make a modern and fair proposal for tax treaties. We show under which conditions a developing and a developed country will voluntarily sign a tax treaty where the developing country is more inclined to share the information with the developed country and whether they should share revenues. Moreover, we demonstrate how the conclusion of a tax treaty can assist in the implementation of a tax audit system in the developing country.
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Citations
Paolini, D., Pistone, P., Pulina, G., & Zagler, M. (2016). Tax treaties with developing countries and the allocation of taxing rights. European Journal of Law and Economics, 42, 383-404. https://doi.org/10.1007/s10657-014-9465-9 (Original work published 2016)