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.
|Date of creation:||01 Oct 2011|
|Date of revision:|
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- 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.
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- Philippe Bacchetta & María Espinosa, 2000. "Exchange-of-Information Clauses in International Tax Treaties," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(3), pages 275-293, May.
- 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, December.
- Fleurbaey,Marc & Maniquet,François, 2011.
"A Theory of Fairness and Social Welfare,"
Cambridge University Press, number 9780521887427, Junio.
- 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.
- Keen, M. & Ligthart, J.E., 2005. "Revenue Sharing and Information Exchange under Non-Discriminatory Taxation," Discussion Paper 2005-69, Tilburg University, Center for Economic Research.
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