Tax Treaties and the Allocation of Taxing Rights with Developing Countries

Dimitri Paolini, Pasquale Pistone, Giuseppe Pulina, Martin Zagler

Publication: Working/Discussion PaperWU Working Paper

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Abstract

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.
Original languageEnglish
Place of PublicationVienna
PublisherWU Vienna University of Economics and Business
DOIs
Publication statusPublished - 2012

Publication series

NameWU International Taxation Research Paper Series
No.2012-08

WU Working Paper Series

  • WU International Taxation Research Paper Series

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