Tax treaties and the allocation of taxing rights with developing countries
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- Dimitri Paolini & Pasquale Pistone & Giuseppe Pulina & Martin Zagler, 2016. "Tax treaties with developing countries and the allocation of taxing rights," European Journal of Law and Economics, Springer, vol. 42(3), pages 383-404, December.
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CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Hearson, Martin, 2018. "When do developing countries negotiate away their corporate tax base?," LSE Research Online Documents on Economics 87762, London School of Economics and Political Science, LSE Library.
- Julia Braun & Martin Zagler, 2018.
"The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements,"
The World Economy,
Wiley Blackwell, vol. 41(6), pages 1478-1507, June.
- Julia Braun & Martin Zagler, 2017. "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements," Department of Economics Working Papers wuwp242, Vienna University of Economics and Business, Department of Economics.
- Braun, Julia & Zagler, Martin, 2017. "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements," ZEW Discussion Papers 17-011, ZEW - Leibniz Centre for European Economic Research.
- Braun, Julia & Zagler, Martin, 2017. "The true art of the tax deal: Evidence of aid flows and bilateral double tax agreements," Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168084, Verein für Socialpolitik / German Economic Association.
- Braun, Julia & Zagler, Martin, 2017. "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements," Department of Economics Working Paper Series 5459, WU Vienna University of Economics and Business.
More about this item
Keywordsinternational corporate income taxation; tax treaties; revenue sharing; asymmetric information; uncertainty; locational decisions; principal-agent models;
- F53 - International Economics - - International Relations, National Security, and International Political Economy - - - International Agreements and Observance; International Organizations
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
- D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
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