The Distribution of Taxing Authority among States According to Income Categories
DOI:
https://doi.org/10.18272/4qncjj26Keywords:
Taxing powers, international double taxation, DTCs, permanent establishment, OECD Model, UN Model, income categories, fiscal sovereignty, international taxationAbstract
This article examines the allocation of taxing powers among States based on income types, within the framework of Double Taxation Conventions (DTCs) and the OECD and UN Model Conventions. It analyses the distribution of fiscal sovereignty through the lens of source-based and residence-based taxation principles and explores how different categories of income and wealth are treated under international tax law. Particular attention is paid to the impact of the OECD/G20 BEPS Project on the existing balance of taxing rights, especially regarding the evolving concept of permanent establishment. The paper concludes that DTCs, in conjunction with BEPS measures, establish a consistent regulatory structure that promotes fairness, predictability, and efficiency in cross-border taxation while curbing double taxation and tax evasion.References
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