Quotation Paolini, Dimitri, Pistone, Pasquale, Pulina, Giuseppe, Zagler, Martin. 2011. Tax treaties and the Allocation of Taxing Rights with Developing Countries, CORE-DP 2011/42.


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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.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Working/discussion paper, preprint
Language English
Title Tax treaties and the Allocation of Taxing Rights with Developing Countries, CORE-DP 2011/42
Year 2011
URL http://www.uclouvain.be/en-357992.html

Associations

Projects
F2008 - Tax Coordination and Economic Performance: Government Budget, Distribution, and the Welfare State
Economic Growth and Fiscal Policy
People
Pistone, Pasquale (Details)
Zagler, Martin (Details)
External
Paolini, Dimitri (DEIR, Universita Sassari, Italy)
Pulina, Giuseppe (DEIR, Universita Sassari, Italy)
Organization
Research Institute for International Taxation FI (Details)
Institute for Macroeconomics IN (Details)
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