References of "Paolini, Dimitri"
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See detailTax treaties with developing countries and the allocation of taxing rights
Pulina, Giuseppe UL; Paolini, Dimitri; Pistone, Pasquale et al

in European Journal of Law and Economics (2014)

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 ... [more ▼]

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. [less ▲]

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