The Resource Tax treaties with developing countries and the allocation of taxing rights

Tax treaties with developing countries and the allocation of taxing rights

Label
Tax treaties with developing countries and the allocation of taxing rights
Title
Tax treaties with developing countries and the allocation of taxing rights
Creator
Subject
Language
  • eng
  • eng
Summary
Worldwide income taxation in the country of residence is a legal dogma of international taxation. This article questions this dogma from the perspective of relations between developed and developing countries from legal and economic perspectives, and makes a modern and fair proposal for tax treaties. This article shows 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, this article demonstrates how the conclusion of a tax treaty can assist in the implementation of a tax audit system in the developing country
Citation source
In: European journal of law and economics. - New York. - (2014)
http://library.link/vocab/creatorName
Paolini, D.
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • developing countries
  • allocation of taxing rights
  • worldwide income
  • exchange of information
  • revenue sharing
  • cost sharing arrangement
Label
Tax treaties with developing countries and the allocation of taxing rights
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2014/E-F/EUROJOOFL/1-22.zip
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.3736660 4.9336932
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