Tax Information Exchange with Developing Countries and Tax Havens

Braun, Julia; Zagler, Martin

doi:10.2139/ssrn.2683551

Cited by 5 publications

(5 citation statements)

References 16 publications

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“…While Appendix Table 9 presents the unilaterally determined standard WHT rates, Appendix Table 10 contains WHT rates indicated in bilateral tax treaties. In line with theoretical literature that highlights the importance of source taxation for capital-importing (developing) countries (Braun & Zagler, 2014;Daurer, 2014a), our descriptive statistics confirm that developing countries generally levy WHTs on more income categories and impose higher standard rates than developed countries. WHTs on technical and management fees are observed more frequently in developing countries.…”

Section: Tax Characteristicssupporting

confidence: 87%

The Digital Economy, Global Tax Reforms and Developing Countries – an Evaluation of Pillar I and Art. 12b Un Model

Heckemeyer,

Schulz,

Spengel

et al. 2024

SSRN Journal

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Section: Tax Characteristicssupporting

confidence: 87%

The Digital Economy, Global Tax Reforms and Developing Countries – an Evaluation of Pillar I and Art. 12b Un Model

Heckemeyer,

Schulz,

Spengel

et al. 2024

SSRN Journal

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“…Rixen (2008) approached the topic of international cooperation and showed that information and investment asymmetry are the reason why states prefer bilateral negotiations. Braun and Zagler (2015) is one of the most comprehensive studies, analyzing double taxation conventions from an economic perspective in emerging countries, concluding that double taxation conventions are linked to variables such as geographical position, the size and degree of openness of the economy, political influences, and the level of state development.…”

Section: Discussion and Recommendationsmentioning

confidence: 99%

“…Barthel and Neumayer (2015) applied the spatial Cox proportional hazards model to a sample of 186 countries and demonstrated the probability to conclude a DTA increase in a competitional foreign environment. Braun and Zagler (2014) used conventional ordinary least square regressions (OLS) in the case of South Africa, Brazil, Colombia, and Uruguay to investigate the reasons of a developing country in concluding a DTA. The results showed that in case of developing countries have a huge importance in the geography of the country, the size of the economy, the openness of the country, as well as the colonial status and political similarities in concluding a DTA.…”

Section: Double Taxation Conventions Evolutionmentioning

confidence: 99%

The Correlation Between Double Taxation Conventions, Tax Compliance, and Tax Evasion. Empirical Evidence From Oecd Countries

Dumiter

2023

Technological and Economic Development of Economy

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The topics approached in this paper are of interest due to the divergent opinions that emerged in the media academics and practitioners concerning how the double taxation conventions are constructed, the official language in which an international convention must be written, and their de facto application, both in bilateral situations and among triangular or multilateral situations. To be more specific, the way in which double taxation conventions are constructed, signed, and implemented will generate changes in the level of direct taxes, at a certain time interval, both economically and legally with a special focus on tax compliance and tax evasion. Consequently, tax compliance is very important because of the behavior of the taxpayer and the willingness to pay taxes both on the national and international levels. Moreover, tax evasion is a serious problem that creates distortion and undermines worldwide trade and commerce. In this article, it is approached the complex relationship between double taxation conventions, tax compliance, and tax behavior in order to establish the connections and interactions between these three important aspects. The objective of this study is o evaluate and assess the interconnections between these three variables. The empirical study is revealed for selected comprehensive OECD countries with a panel data approach and with modeling techniques using Python software. The conclusions of this study reveal that between double taxation conventions, tax compliance, and tax evasion there is manifested strong connections both positive and negative, aspects highlighted by the empirical results, because the complex relationship manifested in practice regarding the stipulation of the law, the financial aspects and the application of fiscal policy, both on national and international levels.

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“…24 The obvious answer is that they expect to be better off with them. These benefits 24 Braun and Zagler (2014) try to answer why developing countries agree on double tax treaties. They conclude that geography, economic size and openness matter.…”

Section: Conclusion -Summary Policy Suggestions and Limitationsmentioning

confidence: 99%

Tax Treaty Shopping and Developing Countries

2023

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Analysis of the international network of double tax treaties reveals a large potential for tax avoidance. Developing countries are, on average, not more likely to suffer from tax revenue losses than other countries. Yet, this average masks the fact that several countries, such as Bangladesh, Egypt, Indonesia, Kenya, Uganda and Zambia, are vulnerable to substantial potential losses of withholding tax revenue by treaty shopping. The treaties responsible for this are referred to as potentially aggressive tax treaties.

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Tax Information Exchange with Developing Countries and Tax Havens

Cited by 5 publications

References 16 publications

The Digital Economy, Global Tax Reforms and Developing Countries – an Evaluation of Pillar I and Art. 12b Un Model

The Digital Economy, Global Tax Reforms and Developing Countries – an Evaluation of Pillar I and Art. 12b Un Model

The Correlation Between Double Taxation Conventions, Tax Compliance, and Tax Evasion. Empirical Evidence From Oecd Countries

Tax Treaty Shopping and Developing Countries

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