03713oam 2200673I 450 991045919910332120200520144314.01-136-95245-41-136-95246-21-282-62911-597866126291120-203-84902-710.4324/9780203849026 (CKB)2670000000028569(EBL)537907(OCoLC)645937950(SSID)ssj0000420900(PQKBManifestationID)11295880(PQKBTitleCode)TC0000420900(PQKBWorkID)10407442(PQKB)10013725(MiAaPQ)EBC537907(Au-PeEL)EBL537907(CaPaEBR)ebr10394409(CaONFJC)MIL262911(OCoLC)649442945(EXLCZ)99267000000002856920180706d2010 uy 0engur|n|---|||||txtccrInternational tax coordination an interdisciplinary perspective on virtues and pitfalls /edited by Martin ZaglerMilton Park, Abingdon, Oxon ;New York :Routledge,2010.1 online resource (221 p.)Routledge international studies in money and banking International tax coordination Description based upon print version of record.0-415-74533-0 0-415-56948-6 Includes bibliographical references and index.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 income4 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; IndexInternational taxation is a major research topic, and for a field of research at the intersection of so many disciplines there has been surprisingly little done across disciplinary boundaries. This book fills the gap by combining teams from business, economics, information science, law and political science to offer a unique and innovative approach to the issue of international tax coordination. All the chapters are written in collaboration between at least two authors from two different disciplines. This approach offers a rich and nuanced understanding of the many issues of international tRoutledge international studies in money and banking ;60.TaxationInternational cooperationTax administration and procedureInternational cooperationElectronic books.TaxationInternational cooperation.Tax administration and procedureInternational cooperation.336.2Zagler Martin1968-257268MiAaPQMiAaPQMiAaPQBOOK9910459199103321International tax coordination2234577UNINA