Tax treaties and the allocation of taxing rights with developing countries

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

No 2011042, LIDAM Discussion Papers CORE from Université catholique de Louvain, Center for Operations Research and Econometrics (CORE)

Abstract: 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.

Keywords: international corporate income taxation; tax treaties; revenue sharing; asymmetric information; uncertainty; locational decisions; principal-agent models (search for similar items in EconPapers)
JEL-codes: D82 F53 H25 H87 (search for similar items in EconPapers)
Date: 2011-10-01
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Related works:
Journal Article: Tax treaties with developing countries and the allocation of taxing rights (2016)
Working Paper: Tax treaties with developing countries and the allocation of taxing rights (2016)
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Persistent link: https://EconPapers.repec.org/RePEc:cor:louvco:2011042

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