Puzzles Over International Taxation of Cross Border Flows of Capital Income
- Topics:
- WTO
- Tags:
- Finance,
- Financial Planning,
- Free Trade,
- Income,
- Taxes
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Overview: This article discusses the tax treatment of trans-border capital income, focusing on prevailing arrangements rather than de novo design of optimal tax arrangements. These comprise unilateral relief's from double taxation under credit or exemption systems, and treaty relief's (largely following the OECD model treaty) which jointly lower withholding tax rates on interest, dividends, and royalties in both host and source countries. It suggests that these arrangements involve both seemingly non-strategic unilateral actions and cooperative arrangements which are difficult to reconcile both with tax competition literature and with national interest.
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Format: PDF | Size: 239KB | Date: Dec 2001 | Pages: 25
