The Appropriateness of International Tax Norms to Developing Country Contexts

Authors: Martin Hearson, Joy W. Ndubai & Tovony Randriamanalina
Publisher: FACTI
Date: July 2020

Abstract:

FACTI Background Paper 3

This FACTI Background Paper considers six sets of international tax norms: tax treaties (often known as double taxation agreements), transfer pricing rules, mutual assistance agreements between states, state-state and investor-state tax dispute resolution mechanisms, coercive mechanisms that oblige states to adopt international tax norms or face sanctions from powerful states, and finally the embryonic framework for applying these norms to the digitalising economy.