Exchange of information and cross-border cooperation between tax authorities in Korea

Lee, Keon-Ho; Kim, Tae Kyoon

doi:10.17324/ifakjl.30.1.201402.010

Cited by 2 publications

(2 citation statements)

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“…In order to provide increased certainty, Austria tries to ensure that DTT provisions are interpreted in the same way in both the residence and the source country. Austria insists on including a provision in the DTT protocol stating that DTT provisions should be interpreted according to the OECD Commentaries, which are revised periodically (Jirousek, 2013b). 15 of Austria's DTTs with developing countries include such a provision in the protocols; seven of these provisions refer to both the OECD and the UN commentaries.…”

Section: Goals Of Austria's Tax Treaty Policymentioning

confidence: 99%

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The Effects of Double Tax Treaties for Developing Countries. A Case Study of Austria's Double Tax Treaty Network

Braun,

Fuentes

2016

Public Finance and Management

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To what degree developing countries gain from signing double tax treaties is being hotly debated. in this paper, we analyze Austrian tax treaty policy. 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 results of our econometric analysis suggest that middle-income countries signing a DTT with Austria may expect an increased number of foreign direct investment projects from Austrian companies. On the other hand, an overview of the institutional background shows that the signatory states may suffer from limited withholding taxation rights established in DTTs for the source country, which could lead to reduced tax revenues in developing countries. the paper also discusses policy options for developing countries.

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Section: Goals Of Austria's Tax Treaty Policymentioning

confidence: 99%

“…Still, the exchange of information with non-OECD countries occurs via an "on request" basis. This forces the requesting country to provide enough information to clearly identify the person under examination, limiting the power of this provision to only limited and specific cases (Jirousek, 2013b).…”

Section: Goals Of Austria's Tax Treaty Policymentioning

confidence: 99%