Tax Treaties and the Allocation of Taxing Rights With Developing Countries
Copyright policy )Tax Treaties and the Allocation of Taxing Rights With Developing Countries
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 a legal and economic perspective, and make a modern and fair proposal for tax treaties. We will show under which conditions a developing and a developed country will voluntarily sign a tax treaty where information is exchanged truthfully and whether they should share revenues. Moreover, we will demonstrate how the conclusion of a tax treaty can assist in the implementation of a tax audit system.
- University of Cagliari Italy
- Center for Operations Research and Econometrics (CORE) Belgium
- University of Sassari Italy
- WU Austria
- Vienna University of Economics and Business Austria
void(0); [tax treatiesjavascript], revenue sharing, WU International Taxation Research Paper Series, 505004 Finanzrecht, international corporate income taxation / tax treaties / revenue sharing / asymmetric information / uncertainty / locational decisions / principal-agent models / Int. Steuerrecht / Entwicklungsländer / Steuerabkommen / Einkommensteuer / Welteinkommensprinzip, RVK PP 8080 ; JEL F53, H25, H87, D82. 2, international corporate income taxation, tax treaties, revenue sharing, asymmetric information, uncertainty, locational decisions, principal-agent models, principal-agent models, international corporate income taxation, 505004 Financial law, asymmetric information, uncertainty, locational decisions, jel: jel:D82, jel: jel:F53, jel: jel:H87, jel: jel:H25
void(0); [tax treatiesjavascript], revenue sharing, WU International Taxation Research Paper Series, 505004 Finanzrecht, international corporate income taxation / tax treaties / revenue sharing / asymmetric information / uncertainty / locational decisions / principal-agent models / Int. Steuerrecht / Entwicklungsländer / Steuerabkommen / Einkommensteuer / Welteinkommensprinzip, RVK PP 8080 ; JEL F53, H25, H87, D82. 2, international corporate income taxation, tax treaties, revenue sharing, asymmetric information, uncertainty, locational decisions, principal-agent models, principal-agent models, international corporate income taxation, 505004 Financial law, asymmetric information, uncertainty, locational decisions, jel: jel:D82, jel: jel:F53, jel: jel:H87, jel: jel:H25
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