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Trade relations are governed by the multilateral GATT, whereas the avoidance of international double taxation rests on a network of around 2000 bilateral treaties. Given the two regimes' similar economic rationales this difference between bilateralism in international double tax avoidance and...
Persistent link: https://www.econbiz.de/10009269088
Trade relations are governed by the multilateral GATT, whereas the avoidance of international double taxation rests on a network of around 2000 bilateral treaties. Given the two regimes' similar economic rationales this difference between bilateralism in international double tax avoidance and...
Persistent link: https://www.econbiz.de/10013013306
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Previous empirical studies have mainly analyzed tax competition, neglecting the role of tax cooperation in international taxation. We focus on German double taxation agreements (DTAs) and show for up to 45 tax treaties that the bargaining outcomes depend on investment asymmetries between the...
Persistent link: https://www.econbiz.de/10013046630
There are two largely distinct bodies of literature and corresponding research areas in international taxation. On the one hand, there is the big and continuously growing body of theoretical and empirical literature on tax competition, mainly in the field of economics; on the other, there is a...
Persistent link: https://www.econbiz.de/10014186447
Competition for mobile tax bases undermines the fiscal self-determination of states and exacerbates inequalities of income and wealth both within countries and globally. The paper provides a normative evaluation of international tax competition, and puts forward two principles of international...
Persistent link: https://www.econbiz.de/10014141999