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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 ▲]

Detailed reference viewed: 134 (20 UL)
See detailBankruptcy Law: a Mechanism of Governance for Financially Distressed Firms
Blazy, Régis UL; Chopard, Bertrand; Fimayer, Agnès

in European Journal of Law and Economics (2008), 25(3), 253-267

This paper explores the various governance models for financially distressed firms. We offer a new typology of major bankruptcy models and provide a connection between this bankruptcy law puzzle and the ... [more ▼]

This paper explores the various governance models for financially distressed firms. We offer a new typology of major bankruptcy models and provide a connection between this bankruptcy law puzzle and the variables depicting the governance of healthy firms in order to shed light on two topics: (1) the factors that the lawyer should consider before removing its national bankruptcy law, and (2) the risks associated with each bankruptcy model according to the economic literature on bankruptcy law. Our final aim is to test whether the various bankruptcy models detailed in the paper perform in separate economic and legal environments. [less ▲]

Detailed reference viewed: 51 (0 UL)