Tax treaties with developing countries and the allocation of taxing rights
Year of publication: |
December 2016
|
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Authors: | Paolini, Dimitri ; Pistone, Pasquale ; Pulina, Giuseppe ; Zagler, Martin |
Published in: |
European journal of law and economics. - New York, NY : Springer Science + Business Media, ISSN 0929-1261, ZDB-ID 1231592-8. - Vol. 42.2016, 3, p. 383-404
|
Subject: | Developing countries | Tax treaties | Exchange of information | Revenue sharing | Cost sharing | International tax justice | Entwicklungsländer | Doppelbesteuerung | Double taxation | Internationales Steuerrecht | International tax law |
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