International tax coordination  an interdisciplinary perspective on virtues and pitfalls /  [electronic resource] : 
edited by Martin Zagler. 
 - Milton Park, Abingdon, Oxon ;  New York :  Routledge,  2010. 
 - xxii, 198 p. :  ill. 
 - Routledge international studies in money and banking ;  60 .
 - Routledge international studies in money and banking ;  60. .
<br/><br/>Includes bibliographical references and index. 
<br/><br/>1. Introduction : international tax coordination - an interdisciplinary perspective on virtues and pitfalls / Martin Zagler -- 2. Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries : legal and economic perspectives from Europe and North America / Pasquale Pistone and Timothy J. Goodspeed -- 3. 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 -- 4. Double tax avoidance and tax competition for mobile capital / Markus Leibrecht and Thomas Rixen -- 5. Intra-firm dividend policies : evidence and explanation / Christian Bellak and Nadine Wiedermann-Ondrej -- 6. Cross-border hybrid finance and tax planning : does international tax coordination work? / Ewald Aschauer, Eva Eberhartinger and Wolfgang Panny -- 7. Investigating the shift toward a value-added- type destination-based cash flow capital income tax (VADCIT) / Klaus Hirschler and Martin Zagler -- 8. The case for and against an EU tax / Michael Lang and Martin Zagler. 
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<br/><br/><br/>Mode of access: World Wide Web. 
<br/><br/><label>ISBN: </label>9780203849026 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Taxation--International cooperation.
<br/><br/><label>Index Terms--Genre/Form: </label><br/>Electronic books.