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International tax coordination [electronic resource] : an interdisciplinary perspective on virtues and pitfalls / edited by Martin Zagler.

Contributor(s): Series: Routledge international studies in money and banking ; 60.Publication details: Milton Park, Abingdon, Oxon ; New York : Routledge, 2010.Description: xxii, 198 p. : illISBN:
  • 9780203849026
Subject(s): Genre/Form: Additional physical formats: No title; No titleOnline resources: Available additional physical forms:
  • Also available in print edition.
Contents:
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.
Item type: eBooks
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Includes bibliographical references and index.

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.

Also available in print edition.

Mode of access: World Wide Web.

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