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Full-Text Articles in Taxation-Transnational
Tax Treaties As A Network Product, Tsilly Dagan
Tax Treaties As A Network Product, Tsilly Dagan
Brooklyn Journal of International Law
The copiousness of tax treaties is often presented as proof, not only of their success but also of their desirability. In focusing on alleviating double taxation by allocating tax revenues, however, the treaties project is a missed opportunity. This article explains that an international tax standard is a network product and uses network theory to explore the potential advantages and drawbacks of the tax treaty network in entrenching such a standard. Networks facilitate stability and self-enforcement. By joining (and remaining in) a network, users benefit from the compatibility with other users; this, in turn, incentivizes new users to join and …
The Two Faces Of The Single Tax Principle, Daniel Shaviro
The Two Faces Of The Single Tax Principle, Daniel Shaviro
Brooklyn Journal of International Law
Some argue that a “single tax principle,” said to underlie tax treaties, requires that cross-border income should generally be taxed once, rather than twice or not at all. Even if one accepts this principle, it is important to recognize the difference between “upside” departures, which occur when the same dollar of income is taxed more than once, and “downside” departures, which occur when it is not taxed at all. This article argues that a focus on barring upside departures from the single tax principle can be quite misguided. While over-taxing cross-border activity, relative to that occurring in one country, may …