Tax treaties and the allocation of taxing rights with developing countries
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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| Date of creation: | 01 Oct 2011 |
| Date of revision: | |
| Handle: | RePEc:cor:louvco:2011042 |
| Contact details of provider: | Postal: Phone: 32(10)474321 Fax: +32 10474304 Web page: http://www.uclouvain.be/coreEmail: More information through EDIRC
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