Tax treaties and the allocation of taxing rights with developing countries
(2011)
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- Authors
- Abstract
- Global income taxation in the country of residence is a legal dogma of international taxation. We question this dogma from the perspective of relations with developing countries from a legal and economic perspective, and make a modern and fair proposal for tax treaties. We will show under which conditions a developing and a developed country will voluntarily sign a tax treaty where information is exchanged truthfully and whether they should share revenues. Moreover, we will demonstrate how the conclusion of a tax treaty can assist in the implementation of a tax audit system.
- Affiliations
University of Salerno and WU Vienna Department of Economics Università di Cagliari and Sassari CRENoS and DEIR WU Vienna University of Economics and Business Department of Economics
Citations
Paolini, D., Pistone, P., Pulina, G., & Zagler, M. (2011). Tax treaties and the allocation of taxing rights with developing countries (CORE Discussion Paper 2011/42). https://hdl.handle.net/2078.5/210438