A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing Countries

Research English OPEN
Braun, Julia; Fuentes Hernandez, Daniel;
(2014)
  • Publisher: WU Vienna University of Economics and Business, Universität Wien
  • Subject: RVK PP 8330.2950, QL 530; JEL C25, F21, F23, F63, H25, H87, K34 | double tax treaties / international tax policy / developing countries / international location decisions / Österreich / Doppelbesteuerungsabkommen / Doppelbesteuerungsrecht / Entwicklungsländer / Doppelbesteuerung / Ökonometrische Analyse

To what degree developing countries gain from signing double tax treaties is being hotly debated. In this paper, we analyze the Austrian tax treaty policy. Combining legal and economic perspectives, we find that developing countries are likely to expect both posit... View more
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