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...
|Place of publication:||
(United States) New York Springer New York LLC 2016
|published in:||European Journal of Law and Economics|
|Data of publication:||2016|
|Database:||Université Catholique de Louvain Institutional Repository DIAL
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