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 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.
Lingua originale | Inglese |
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Stato di pubblicazione | Pubblicato - 2012 |
Keywords
- international corporate income taxation
- tax treaties
- revenue sharing
- asymmetric information
- uncertainty
- locational decisions
- principal-agent models