Tax treaties with developing countries and the allocation of taxing rights

Dimitri Paolini, Pasquale Pistone, Giuseppe Pulina and Martin Zagler
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Pasquale Pistone: University of Salerno

European Journal of Law and Economics, 2016, vol. 42, issue 3, No 1, 383-404

Abstract: 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 legal and economic perspectives, and make a modern and fair proposal for tax treaties. We show under which conditions a developing and a developed country will voluntarily sign a tax treaty where the developing country is more inclined to share the information with the developed country and whether they should share revenues. Moreover, we demonstrate how the conclusion of a tax treaty can assist in the implementation of a tax audit system in the developing country.

Keywords: Developing countries; Tax treaties; Exchange of information; Revenue sharing; Cost sharing; International tax justice (search for similar items in EconPapers)
JEL-codes: D82 F53 H25 H87 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (9)

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Working Paper: Tax treaties with developing countries and the allocation of taxing rights (2016)
Working Paper: Tax treaties and the allocation of taxing rights with developing countries (2011)
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DOI: 10.1007/s10657-014-9465-9

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