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 a legal and economic perspective, and make a modern and fair proposal for tax treaties. We...

The EU Commission put forward its proposal for a Directive for a "Common Consolidated Corporate Tax Base" with some delay after long preliminary work. That proposal provides for a uniform corporate tax base which may be relied upon in all EU Member States. Its underlying objective is to reduce...