Tax Treaties and the Allocation of Taxing Rights with Developing Countries

Paolini, Dimitri and Pistone, Pasquale and Pulina, Giuseppe and Zagler, Martin ORCID: https://orcid.org/0000-0003-0863-7375 (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 11:55
Last Modified: 31 Oct 2019 13:08
FIDES Link: https://bach.wu.ac.at/d/research/results/68953/
URI: https://epub.wu.ac.at/id/eprint/3768

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