International Tax Coordination (eBook, ePUB)

An Interdisciplinary Perspective on Virtues and Pitfalls
Redaktion: Zagler, Martin

• Format: ePub

Produktbeschreibung

The book combines interdisciplinary teams from business, economics, information science, law and political science to offer a unique and innovative interdisciplinary approach to the issue of international tax coordination.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 208
• Erscheinungstermin: 30. Juni 2010
• Englisch
• ISBN-13: 9781136952456
• Artikelnr.: 43073833

Autorenporträt

Martin Zagler is associate professor of economics at Vienna University of Economics and Business, Austria.

Inhaltsangabe

1. Introduction: International Tax Coordination - An Interdisciplinary
Perspective on Virtues and Pitfalls Martin Zagler 2. Rethinking Tax
Jurisdictions and Relief from International Double Taxation in Relations
with 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 Explanations 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 Towards 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