Double Tax
What is DTAA?
Double tax Avoidance Agreement
what phenomenon describes countries lowering taxes to attract capital?
Tax competition
What OCED?
Organisation for Economic Co-operation and Development
King Henry II
What is rational institutional design?
When people (like governments) come together and solve problems
Who benefit from DTAA?
Both individuals and countries
Who benefit from tax competition?
small countries
what do the OCED do ?
They set standards for tax treaties
After what major Event did institution increases b/c of what double tax?
WW1
What happens a lot when you solve one problem?
A new one arises
What is DTTS?
Double Tax Treaties
Why isn't tax competition being addressed ?
Lobbying
What's another thing that OCED do ?
They promote soft law
what Tax form is used to prevent double taxation ?
8833
Can you give an example of rational institutional design?
?