Business, Management and Accounting
8 years ago

Tax treaties favoring developed countries harm tax governance in developing nations.

Edward Elgar Publishing eBooks
Geographical boundaries of tax jurisdiction, exclusive allocation of taxing powers in tax treaties and good tax governance in relations with developing countries
Pasquale Pistone

Paper Summary

The article discusses how tax treaties can help developing countries by defining clear boundaries for tax jurisdiction and allocating taxing powers. This can lead to better tax governance and cooperation between countries.

Related papers

Economics, Econometrics and Finance
4 years ago

Revolutionary Tax System Unifies and Simplifies Global Taxation, Boosting Revenues

Tax Evasion
Infrastructure Impact
4 views
Economics, Econometrics and Finance
5 years ago

Goods and Services Tax Unites India, Boosts Economy and Trade

Infrastructure Impact
Fiscal Policy
Tax Evasion
1 view
Economics, Econometrics and Finance
6 years ago

GST Revolutionizes Tax System, Unifying Manufacturing, Sales, and Services

Tax Evasion
Rebound Effect
Infrastructure Impact
3 views