Explaining Reservations to the OECD Model Tax Convention: An Empirical Approach

• Autores: Alberto Vega García, Ilja Rudyk
• Localización: Indret: Revista para el Análisis del Derecho, ISSN-e 1698-739X, Nº. 4, 2011, 19 págs.
• Idioma: inglés
• Enlaces
  • Texto completo
• Resumen

  • Even though the OECD Model Tax Convention is not legally binding, both member and non-member States of the OECD have included reservations to express their disagreement with certain aspects. In order to explain why the number of reservations included varies so greatly from country to country, we have formulated several hypotheses which we have tested empirically. The results of our analysis show that being an OECD member (which is strongly and positively correlated with GDP per capita) or a net capital exporter are factors associated with fewer reservations. Thus, despite having a worldwide influence, the OECD Model serves better the interests of developed States.

• Referencias bibliográficas
  • Eduardo BAISTROCCHI (2008), “The Use and Interpretation of Tax Treaties in the Emerging World: Theory and Implications”, British Tax Review,...
  • A. Colin CAMERON and Pravin K. TRIVEDI, Microeconometrics: Methods and Applications, Cambridge University Press, New York, 2005.
  • Tsilly DAGAN (2000), “The Tax Treaties Myth”, New York University Journal of Law and Politics, 32(4), 939-996.
  • Ronald B. DAVIES (2004), “Tax Treaties and Foreign Direct Investment: Potential versus Performace”, International...
  • Rafael LA PORTA, Florencio LÓPEZ-DE-SILANES, Andrei SHLEIFER, and Robert W. VISHNY (1999), “The Quality of Government”, Journal of...
  • Eric NEUMAYER (2007), “Do Double Taxation Treaties Increase Foreign Direct Investment to Developing Countries?”, Journal of Development...
  • OECD (2010), Model Tax Convention on Income and Capital, Condensed Version, OECD Publishing, Paris.
  • Thomas RIXEN (2008), The Political Economy of International Tax Governance, Palgrave Macmillan, Houndmills, Basingstoke, Hampshire.
  • Klaus VOGEL (1997), Klaus Vogel on Double Taxation Conventions: A Commentary to the OECD-, UN-and US Model Conventions for the Avoidance of...
  • Stefan VOIGT (2009), “Explaining Constitutional Garrulity”, International Review of Law and Economics, 29, 290-303.