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
Main Author: Paolini, Dimitri
Pistone, Pasquale
Pulina, Giuseppe
Zagler, Martin
Format: Journal Article
Language: English
Place of publication: (United States) New York Springer New York LLC 2016
published in: European Journal of Law and Economics
Data of publication: 2016
ISSN: 0929-1261
1572-9990
EISSN: 1572-9990
Discipline: Law
Bibliography: Accès restreint
Subjects:
Online Access: Fulltext
Database: Université Catholique de Louvain Institutional Repository DIAL
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