costly and time-consuming resolution procedures that may not fully eliminate double taxation. Employing a game … payments and tax audit efficiency. We find that the occurrence of joint audits critically depends on the double taxation risk … them most. Our results imply that cost-sharing arrangements for joint audits should be tailored to the level of double …

DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will …

Amount A or Article 12B taxation, and (c) what relief from double taxation, if any, the country will grant to domestic …