Does the Conclusion of a DTA Serve the Fiscal Interests of High Tax Jurisdictions?
This article examines whether the fiscal interests of high tax jurisdictions, considered in the context of both developed and developing nations, are promoted or, in the alternative, preserved when concluding double tax agreements (DTAs) with low tax jurisdictions or those with territorial tax bases...
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| Format: | Journal Article |
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2020
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| Online Access: | http://hdl.handle.net/20.500.11937/80809 |