Journal article icon

Journal article

La cooperacion fiscal internacional y los paises en vias de desarrollo.

Abstract:

The current process of globalisation based on the free circulation of capital represents an opportunity for developing countries to expand their production capabilities, but at the same time it hinders the effective taxation of income from assets held by non residents. This article tackles the problem of tax competition between countries, conflicts concerning taxable bases and double taxation treaties, and presents a simple model which illustrates the dilemma facing small, open economies whic...

Expand abstract

Actions


Authors


Journal:
Ekonomiaz: Revista vasca de economía
Volume:
48
Publication date:
2001-01-01
URN:
uuid:6484fa8f-5e7c-427a-b39b-e9ceb301a554
Local pid:
oai:economics.ouls.ox.ac.uk:10648
Language:
Spanish

Terms of use


Metrics


Views and Downloads






If you are the owner of this record, you can report an update to it here: Report update to this record

TO TOP