Developing countries; Tax treaties; Exchange of information
Résumé :
[en] 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.
Disciplines :
Economie internationale
Auteur, co-auteur :
PULINA, Giuseppe ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA)
Paolini, Dimitri; Università di Sassari > CRENoS & DiSEA, ; Université catholique de Louvain, Louvain-la-Neuve, Belgium > CORE
Pistone, Pasquale; University of Salerno > DISES ; WU Vienna University of Economics and Business > Institute for Austrian and International Tax Law ; IBFD,Amsterdam, The Netherlands
Zagler, Martin; WU Vienna University of Economics and Business, Vienna, Austria > Department of Economics
Langue du document :
Anglais
Titre :
Tax treaties with developing countries and the allocation of taxing rights
