User menu

Tax treaties with developing countries and the allocation of taxing rights

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
  1. Bacchetta Philippe, Espinosa María Paz, 10.1023/a:1008753629558
  2. Baron David P., Myerson Roger B., Regulating a Monopolist with Unknown Costs, 10.2307/1912769
  3. Barthel, F., Busse, M., Krever, R., & Neumayer, E. (2010). The relationship between double taxation treaties and foreign direct investment. Tax treaties: Building bridges between law and economics (pp. 3–18). Amsterdam: IBFD.
  4. Benshalom, I. (2010). The new poor at our gates: Global justice implications for international trade and tax law. New York University Law Review, 89(1), 101–177.
  5. Braun, J., & Zagler, M. (2014). An economic perspective on double tax treaties with(in) developing countries.
  6. Brauner, Y. (2010). A framework for an informed study of the realistic role of tax in a development agenda. University of British Columbia Law Review, 42(2), 275–330.
  7. Brooks, K. (2007). Tax treaty treatment of royalty payments from low-income countries: A comparison of canada and Australia’s policies. eJournal of Tax Research, 5(2), 168–197.
  8. Brooks, K. (2009). Inter-nation equity: The development of an important but underappreciated international tax value. In R. Krever & J. G. Head (Eds.), Tax reform in the 21st century (pp. 471–497). Dordrecht: Kluwer.
  9. Chisik, R., & Davies, R. B. (2004a). Asymmetric FDI and tax-treaty bargaining: theory and evidence. Journal of Public Economics, 88, 1119–1148.
  10. Chisik Richard, Davies Ronald B, Asymmetric FDI and tax-treaty bargaining: theory and evidence, 10.1016/s0047-2727(03)00059-8
  11. Christians, A. (2005). Tax treaties for investment and aid to sub-Saharan Africa: A case study. Brooklyn Law Review, 71, 639–700.
  12. Christians, A. (2010). Global trends and constraints on tax policy in the least developed countries. University of British Columbia Law Review, 42(2), 239–274.
  13. Commission, Norwegian Government. (2009). Report by Norwegian Government Commission on capital flight from poor countries, submitted to the Ministry of Foreign Affairs on 18 June 2009, NOU—Official Norwegian reports 2009:19. The English translation of the report is currently available at http://www.regjeringen.no/nb/dep/ud/dok/nou-er/2009/nou-2009-19-2.html?id=572129 .
  14. Dagan, T. (2010). Just harmonization. University of British Columbia Law Review, 42(2), 331–362.
  15. De Goede, J., & Wijnen, W. (2014). The UN model in practice 1997–2013. Bulletin for International Taxation, 68(3), 188ff.
  16. Dean, S. (2007). Philosopher kings and international tax. Hastings Law Journal, 58, 911.
  17. Dourado, A. P. (2013). Exchange of information and validity of global standards in tax law: Abstractionism and expressionism or where the truth lies. Robert Schuman Centre for Advanced Studies Global Governance Programme 37. EUI.
  18. Eggert Wolfgang, Kolmar Martin, 10.1023/a:1016524221236
  19. Fleming, J. C., Peroni, R., & Shay, S. (2009). Worse than exemption. Emory Law Journal, 59(1), 79–149.
  20. Keen Michael, Ligthart Jenny E., Revenue Sharing and Information Exchange under Non-discriminatory Taxation, 10.1111/j.1467-9442.2007.00502.x
  21. Mc Daniel, P. (2007). Territorial vs worldwide international tax systems: Which is better for the U.S. Florida Tax Review, 8, 263–291.
  22. Mintz Jack M., Weichenrieder Alfons J., The Indirect Side of Direct Investment : Multinational Company Finance and Taxation, ISBN:9780262014496, 10.7551/mitpress/9780262014496.001.0001
  23. OECD (ed). (2010). Transfer pricing guidelines for multinational enterprises and tax administrations. OECD Paris.
  24. Pistone, P. (2010). Tax treaties from a legal and economic perspective. Amsterdam: IBFD Publications.
  25. Pistone Pasquale, General report, The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties ISBN:9781139095686 p.1-36, 10.1017/cbo9781139095686.002
  26. Pistone, P., & Goodspeed, T. J. (2010). Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries: Legal and economic perspectives from Europe and North America. In M. Zagler (Ed.), International tax coordination (pp. 13–36). Abingdon: Routledge.
  27. Schoueri, L. E., & Silva, N. M. (2010). Amended transfer pricing rules. International Transfer Pricing Journal, 17(4), 287–291.
  28. Stiglitz Joseph E., Principal and Agent (ii), The New Palgrave Dictionary of Economics (1987) ISBN:9781349951215 p.1-10, 10.1057/978-1-349-95121-5_1274-1
  29. Voget, J., & Litghart, J. (2011). The determinants of double tax treaty formation. Mimeo: Tilburg University.