Out of a total of 2,976 double tax agreements (DTAs), some 60% are signed between a developing and a developed economy …. As DTAs shift taxing rights from capital importing to capital exporting countries, the prior would incur a loss. We … beneficial. In the case of an asymmetric DTA, this requires compensation from the capital exporting country to the capital …

full circle of international tax evasion via tax havens. Surprisingly, white-washed money from tax havens is also withdrawn …

This paper surveys the literature on the implications of international capital mobility for national tax policies. Our … main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how … international tax coordination. We develop a "working horse model" of multinational investment which allows to derive many of the …