To what degree developing countries gain from signing double tax treaties is being hotly debated. In this paper, we … analyze the Austrian tax treaty policy. Combining legal and economic perspectives, we find that developing countries are … likely to expect both positive and negative impacts from signing a double tax treaty (DTT) with Austria. On the one hand, the …

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African … private sector researchers but did not involve review of any information that taxpayers provide to tax authorities. Our …

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the … DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will … to private sector researchers and it does not involve review of any information that individual taxpayers provided to tax …

Developing countries frequently grant corporate income tax incentives to attract foreign direct investment that would … context of jurisdictions that eliminate double taxation through the credit method, tax sparing clauses grant a notional credit … residence country to tax that income and thus allow the investor to retain the tax spared by the source country. This …

Tax treaties between countries influence how much tax revenues governments receive from multinational enterprises …. These treaties often reduce the withholding tax rates on outgoing dividend and interest payments. We provide illustrative … tax treaties. We estimate that the highest potential tax revenue losses are within hundreds of millions USD and around 0 …

International tax reform ... …

League of Nations and the OECD. Rejecting old and new solutions for a just world tax order, what the author believes is … Nations and the OECD, to decide on the appropriate tax policy norms for global implementation. The immediate consequence was …, and still is, the creation of an exclusionary architecture that deprives the majority of the world's countries from …