Paolini, Dimitri
[Univeirsita di Sassari and CORE]
Pistone, Pasquale
[Univeirsita di Salerno]
Pulina, Giuseppe
[Université du Luxembourg]
Zagler, Martin
[University of Eastern Piedmont]
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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Bibliographic reference |
Paolini, Dimitri ; Pistone, Pasquale ; Pulina, Giuseppe ; Zagler, Martin. Tax treaties with developing countries and the allocation of taxing rights. In: European Journal of Law and Economics, Vol. 42, p. 383-404 (2016) |
Permanent URL |
http://hdl.handle.net/2078.1/187602 |