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Tax treaties and the allocation of taxing rights with developing countries

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  • PAOLINI, Dimitri

    ()
    (Università di Sassari, CRENoS and DEIR; Université catholique de Louvain, CORE, B-1348 Louvain-la-Neuve, Belgium; University of Luxembourg, CREA, Luxembourg)

  • PISTONE, Pasquale

    (University of Salerno and WU Vienna)

  • pulina, GIUSEPPE

    (Università di Cagliari and Sassari, CRENoS and DEIR)

  • ZAGLER, Martin

    (WU Vienna University of Economic and Business)

Abstract

Global income taxation in the country of residence is a legal dogma of international taxation. We question this dogma from the perspective of relations with 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.

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Bibliographic Info

Paper provided by Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) in its series CORE Discussion Papers with number 2011042.

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Date of creation: 01 Oct 2011
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Handle: RePEc:cor:louvco:2011042

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Related research

Keywords: international corporate income taxation; tax treaties; revenue sharing; asymmetric information; uncertainty; locational decisions; principal-agent models;

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  1. Fleurbaey,Marc & Maniquet,François, 2011. "A Theory of Fairness and Social Welfare," Cambridge Books, Cambridge University Press, number 9780521715348.
  2. Belleflamme,Paul & Peitz,Martin, 2010. "Industrial Organization," Cambridge Books, Cambridge University Press, number 9780521681599.
  3. Michael Keen & Jenny E. Ligthart, 2007. "Revenue Sharing and Information Exchange under Non-discriminatory Taxation," Scandinavian Journal of Economics, Wiley Blackwell, vol. 109(3), pages 487-504, 09.
  4. Philippe Bacchetta & María Espinosa, 2000. "Exchange-of-Information Clauses in International Tax Treaties," International Tax and Public Finance, Springer, vol. 7(3), pages 275-293, May.
  5. Keen, M. & Ligthart, J.E., 2004. "Information Sharing and International Taxation," Discussion Paper 2004-117, Tilburg University, Center for Economic Research.
  6. Harry Huizinga & Søren Bo Nielsen, . "Withholding Taxes or Information Exchange: The Taxation of International Interest Flows," EPRU Working Paper Series 00-19, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  7. Duranton, Gilles & Martin, Philippe & Mayer, Thierry & Mayneris, Florian, 2010. "The Economics of Clusters: Lessons from the French Experience," OUP Catalogue, Oxford University Press, number 9780199592203, October.
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