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Record Nr. |
UNINA9910792699903321 |
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Titolo |
International tax coordination : an interdisciplinary perspective on virtues and pitfalls / / edited by Martin Zagler |
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Pubbl/distr/stampa |
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Milton Park, Abingdon, Oxon ; ; New York : , : Routledge, , 2010 |
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ISBN |
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1-136-95245-4 |
1-136-95246-2 |
1-282-62911-5 |
9786612629112 |
0-203-84902-7 |
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Descrizione fisica |
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1 online resource (221 p.) |
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Collana |
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Routledge international studies in money and banking International tax coordination |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Taxation - International cooperation |
Tax administration and procedure - International cooperation |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Book Cover; Title; Copyright; Contents; Figures; Tables; Contributors; Acknowledgments; Abbreviations; 1 Introduction: International tax coordination - an interdisciplinary perspective on virtues and pitfalls; 2 Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries: Legal and economic perspectives from Europe and North America; 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 |
4 Double tax avoidance and tax competition for mobile capital5 Intra-firm dividend policies: Evidence and explanation; 6 Cross-border hybrid finance and tax planning: Does international tax coordination work?; 7 Investigating the shift toward a value-added-type destination-based cash flow capital income tax (VADCIT); 8 The case for and against an EU tax; Bibliography; Index |
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Sommario/riassunto |
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International taxation is a major research topic, and for a field of research at the intersection of so many disciplines there has been |
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