Tax treaties with developing countries and the allocation of taxing rights

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 un...

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Bibliographic details
Volume: 42
Main Author: Paolini, Dimitri
Pistone, Pasquale
Pulina, Giuseppe
Zagler, Martin
Format: Journal Article
Language: English
Zielgruppe: Academic
Place of publication: New York Springer US 01.12.2016
SPRINGER
Springer
published in: European journal of law and economics Vol. 42; no. 3; pp. 383 - 404
ORCID: 0000-0003-0863-7375
Data of publication: 20161200
ISSN: 0929-1261
1572-9990
EISSN: 1572-9990
Discipline: Economics
Law
Subjects:
F53
H87
H25
D82
Law
Online Access: Fulltext
Database: Web of Knowledge
Social Sciences Citation Index
Web of Science
Web of Science - Social Sciences Citation Index - 2016
CrossRef
Academic OneFile (A&I only)
Database information Databases - DBIS