Business, Management and Accounting
4 years ago

Tax treaties could boost revenue sharing and fair taxation in developing countries

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RePEc: Research Papers in Economics
Tax treaties and the allocation of taxing rights with developing countries
Dimitri Paolini, Pasquale Pistone, Giuseppe Pulina, Martin Zagler

Paper Summary

The article challenges the idea that global income should be taxed in the country where a person lives. Instead, it suggests a new approach for tax treaties between developed and developing countries. These treaties could involve sharing information and revenue, which could help improve tax systems.

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