Tax sparing clauses as a policy instrument of developing countries. Evidence from the Latin-American tax treaty network

Navarro Ibarrola, Aitor

Publication:
Tax sparing clauses as a policy instrument of developing countries. Evidence from the Latin-American tax treaty network

dc.affiliation.area	UC3M. Área de Derecho Administrativo	es
dc.affiliation.dpto	UC3M. Departamento de Derecho Público del Estado	es
dc.contributor.author	Navarro Ibarrola, Aitor
dc.contributor.funder	Ministerio de Economía y Competitividad (España)	es
dc.date.accessioned	2023-06-30T07:57:38Z
dc.date.available	2023-06-30T07:57:38Z
dc.date.issued	2021-04-08
dc.description	Special Issue: International Tax Challenges for Developing Countries	en
dc.description.abstract	Developing countries frequently grant corporate income tax incentives in order to attract foreign direct investment. To secure the effectiveness of these measures at a cross-border level, tax sparing clauses secure a notional credit at residence, meaning a discount on the taxes due even if no or lower taxes were paid at source. These clauses prevent the home country of the investor from taxing that income, allowing the investor to retain the tax spared by the host country. This contribution examines the rationale of tax sparing and conducts an examination of the issue from the perspective of the Latin-American tax treaty network -comprising more than 250 treaties- to draw relevant conclusions from the analysis of the specific clauses included in these agreements.	en
dc.description.sponsorship	The present contribution was partially drafted during a research stay at the Max Planck Institute in Munich and under the framework of the research project DER2017-85333-P titled "Post-BEPS international taxation. Are the new rules and proposals suitable for every jurisdiction?" funded by the Spanish Ministry of Economy. The author acknowledges and appreciates this institutional support.	en
dc.format.extent	37
dc.identifier.bibliographicCitation	Navarro Ibarrola, A. (2021). Tax sparing clauses as a policy instrument of developing countries. Evidence from the Latin-American tax treaty network. Nordic Journal on Law and Society, 4(1), 1-37.	en
dc.identifier.doi	https://doi.org/10.36368/njolas.v4i01.185
dc.identifier.issn	2002-7788
dc.identifier.publicationfirstpage	1
dc.identifier.publicationissue	1
dc.identifier.publicationlastpage	37
dc.identifier.publicationtitle	Nordic Journal on Law and Society	en
dc.identifier.publicationvolume	4
dc.identifier.uri	https://hdl.handle.net/10016/37697
dc.identifier.uxxi	AR/0000028523
dc.language.iso	eng
dc.publisher	Umeå University	en
dc.relation.projectID	Gobierno de España. DER2017-85333-P	es
dc.rights	© 2021 Aitor Navarro Ibarrola	es
dc.rights	Atribución 3.0 España	*
dc.rights.accessRights	open access	en
dc.rights.uri	http://creativecommons.org/licenses/by/3.0/es/	*
dc.subject.eciencia	Derecho	es
dc.subject.other	Tax treaties	en
dc.subject.other	Developing countries	en
dc.subject.other	Tax sparing	en
dc.subject.other	Latin-America	en
dc.subject.other	Globe	en
dc.title	Tax sparing clauses as a policy instrument of developing countries. Evidence from the Latin-American tax treaty network	en
dc.type	research article	*
dc.type.hasVersion	VoR	*
dspace.entity.type	Publication