Quotation Paolini, Dimitri, Pistone, Pasquale, Pulina, Giuseppe, Zagler, Martin. 2016. Tax treaties with Developing Countries and the Allocation of Taxing Rights. European Journal of Law and Economics 42 (3), 383-404.


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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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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal European Journal of Law and Economics
Citation Index SSCI
WU Journalrating 2009 A
WU-Journal-Rating new FIN-A, STRAT-C
Language English
Title Tax treaties with Developing Countries and the Allocation of Taxing Rights
Volume 42
Number 3
Year 2016
Page from 383
Page to 404
Reviewed? Y
URL http://link.springer.com/article/10.1007/s10657-014-9465-9
DOI http://dx.doi.org/10.1007/s10657-014-9465-9

Associations

People
Pistone, Pasquale (Details)
Zagler, Martin (Details)
External
Paolini, Dimitri (University of Sassari, Italy)
Pulina, Giuseppe (University of Luxembourg, Luxembourg)
Organization
Austrian and International Tax Law IN (Details)
Research Institute for International Taxation FI (Details)
Institute for Macroeconomics IN (Details)
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