Tax Treaties and the Allocation of Taxing Rights with Developing Countries

D. Paolini, P. Pistone, G. Pulina, MARTIN ZAGLER

Risultato della ricerca: Altro contributo

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 originaleInglese
Stato di pubblicazionePubblicato - 2012

Keywords

  • international corporate income taxation
  • tax treaties
  • revenue sharing
  • asymmetric information
  • uncertainty
  • locational decisions
  • principal-agent models

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