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  1. Withholding Taxes in Developing Countries
    Relief Method and Tax Sparing in Tax Treaties with OECD Members
    Author: Shehaj, Pranvera
    Published: 2022
    Publisher:  SSRN, [S.l.]

    This study investigates the impact of residence country’s double tax relief method and of tax sparing agreements, on the difference between developing countries’ withholding taxes under domestic law, and negotiated withholding taxes in tax treaties... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    This study investigates the impact of residence country’s double tax relief method and of tax sparing agreements, on the difference between developing countries’ withholding taxes under domestic law, and negotiated withholding taxes in tax treaties with OECD member states. Using a dyadic panel dataset of asymmetric double tax treaties between 2005 and 2019, this study suggests first, that the difference between developing country’s domestic and treaty negotiated WHTs on portfolio dividends is higher when the OECD member state treaty partner uses the credit method, as compared to when it uses the exemption method. Second, results suggest that the inclusion of tax sparing provisions vanishes the positive effect of the credit method at home country on the difference between domestic and negotiated WHTs on portfolio dividends, incentivizing developing countries to negotiate higher withholding taxes

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: WU International Taxation Research Paper Series ; No. 2022-09
    Subjects: Double tax treaties; Asymmetric investments; Withholding tax; Dividends; Double tax relief method; Tax sparing
    Scope: 1 Online-Ressource (47 p)
    Notes:

    Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 2022 erstellt