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    Does the Conclusion of a DTA Serve the Fiscal Interests of High Tax Jurisdictions?

    Access Status
    Fulltext not available
    Authors
    Castelyn, Donovan
    Date
    2020
    Type
    Journal Article
    
    Metadata
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    Citation
    Castelyn, D. 2020. Does the Conclusion of a DTA Serve the Fiscal Interests of High Tax Jurisdictions? Tax Specialist. 23 (4): pp. 186-192.
    Source Title
    Tax Specialist
    ISSN
    1039-2572
    Faculty
    Faculty of Business and Law
    School
    Curtin Law School
    URI
    http://hdl.handle.net/20.500.11937/80809
    Collection
    • Curtin Research Publications
    Abstract

    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. To resolve this position, the article considers the main tax fiscal and political drivers which motivate a jurisdiction to conclude a DTA. These drivers will then be contrasted with the specific tax policy objectives of high tax jurisdictions which forms the contextual framework for analysis. The central thesis of this article is that, regardless of the constitution of the high tax jurisdiction, the conclusion of a DTA with low tax or territorial counterparts broadly achieves an outcome contrary to the fiscal interests and objectives of the high tax jurisdiction, and often at the significant expense of the tax base.

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