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Tax Treaties and the Allocation of Taxing Rights with Developing Countries

Paolini, Dimitri and Pistone, Pasquale and Pulina, Giuseppe and Zagler, Martin (2012) Tax Treaties and the Allocation of Taxing Rights with Developing Countries. WU International Taxation Research Paper Series, 2012-08. WU Vienna University of Economics and Business, Universität Wien, Vienna.

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Abstract

Worldwide income taxation in the country of residence is a legal dogma of international taxation. We question this dogma from the perspective of relations between developed and 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.

Item Type: Paper
Additional Information: Editors: Eva Eberhartinger, Michael Lang, Martin Zagler (Vienna University of Economics and Business), Erich Kirchler (University of Vienna) and Rupert Sausgruber (University of Innsbruck)
Keywords: international corporate income taxation / tax treaties / revenue sharing / asymmetric information / uncertainty / locational decisions / principal-agent models / Int. Steuerrecht / Entwicklungsländer / Steuerabkommen / Einkommensteuer / Welteinkommensprinzip
Classification Codes: RVK PP 8080 ; JEL F53, H25, H87, D82. 2
Depositing User: ePub Administrator
Date Deposited: 30 Jan 2013 12:55
Last Modified: 12 Jul 2017 13:08
FIDES Link: https://bach.wu.ac.at/d/research/results/68953/
URI: http://epub.wu.ac.at/id/eprint/3768

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