Chapter of a multidisciplinary international book co-edited by the author in the framework of a large excellence 5ys. project funded by the Austrian Research Fund (Forschungswissenschaftsfonds) on international tax coordination. The author pleads for a combined legal and economic methodology to alter the existing allocation rules in tax treaties with developing countries in order to preserve the international tax policy decisions of the developing countries and enhance international tax justice. The content analyses the criticism to tax sparing clauses, pleading for its reconsideration, and supports a more frequent use of exclusive allocation of taxing powers. The chapter critically reviews the reasons for the current structure tax treaty clauses and proposes for alternative solutions, which the author has also tested when drafting the Model Latin American Tax Convention with an international research group on behalf of the Instituto Latinoamericano de Derecho Tributario (ILADT). The chapter was drafted in the framework of research activities monitoring the development of European tax law for the European Science Foundation as Awardee of the European Young Investigator Award.
Tax Treaties with Developing Countries: a Plea for New Allocation Rules and a Combined Legal and Economic Approach
PISTONE, Pasquale
2010-01-01
Abstract
Chapter of a multidisciplinary international book co-edited by the author in the framework of a large excellence 5ys. project funded by the Austrian Research Fund (Forschungswissenschaftsfonds) on international tax coordination. The author pleads for a combined legal and economic methodology to alter the existing allocation rules in tax treaties with developing countries in order to preserve the international tax policy decisions of the developing countries and enhance international tax justice. The content analyses the criticism to tax sparing clauses, pleading for its reconsideration, and supports a more frequent use of exclusive allocation of taxing powers. The chapter critically reviews the reasons for the current structure tax treaty clauses and proposes for alternative solutions, which the author has also tested when drafting the Model Latin American Tax Convention with an international research group on behalf of the Instituto Latinoamericano de Derecho Tributario (ILADT). The chapter was drafted in the framework of research activities monitoring the development of European tax law for the European Science Foundation as Awardee of the European Young Investigator Award.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
