Reference : Tax treaties with developing countries and the allocation of taxing rights
Scientific journals : Article
Business & economic sciences : International economics
Tax treaties with developing countries and the allocation of taxing rights
Pulina, Giuseppe mailto [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]
European Journal of Law and Economics
Springer US
[en] Developing countries ; Tax treaties ; Exchange of information
[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.

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