Screen LibraryInternational tax coordination：an interdisciplinary perspective on virtues and pitfalls
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| Group Author: | |
|---|---|
| Published: |
Routledge,
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| Publisher Address: | Milton Park, Abingdon, Oxon New York |
| Publication Dates: | 2010. |
| Literature type: | Book |
| Language: | English |
| Series: |
Routledge international studies in money and banking ; 60 |
| Subjects: | |
| Carrier Form: | xxii, 198 p.: ill. ; 25 cm. |
| ISBN: |
9780415569484 (hbk.) 0415569486 (hbk.) 9780203849026 (ebk.) 0203849027 (ebk.) |
| Index Number: | F810 |
| CLC: | F810.42 |
| Call Number: | F810.42/I618 |
| Contents: |
Includes bibliographical references and index. Introduction : international tax coordination - an interdisciplinary perspective on virtues and pitfalls / Martin Zagler -- Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries : legal and economic prospectives from Europe and North America / Pasquale Pistone and Timothy J. Goodspeed -- How to combat tax evasion in tax havens? A legal and economic analysis of OECD and EU standards on exchange of information in tax matters with a special focus on capital income / Dietmar Aigner and Michael Tumpel -- Double tax avoidance and tax competition for mobile capital / Markus Leibrecht and Thomas Rixen -- Intra-firm dividend policies : evidence and explanation / Christian Bellak and Nadine Wiedermann-Ondrej -- Cross-border hybrid finance and tax planning : does international tax coordination work? / Ewald Aschauer, Eva Eberhartinger and Wolfgang Panny -- Investigating the shift toward a value-added-type destination-based cash flow capital income tax (VATCIT) / Klaus Hirschler and Martin Zagler -- The case for and against an EU tax / Michael Lang and Martin Zagler. |