LEADER 03679oam 2200661I 450 001 9910792699903321 005 20230725023516.0 010 $a1-136-95245-4 010 $a1-136-95246-2 010 $a1-282-62911-5 010 $a9786612629112 010 $a0-203-84902-7 024 7 $a10.4324/9780203849026 035 $a(CKB)2670000000028569 035 $a(EBL)537907 035 $a(OCoLC)645937950 035 $a(SSID)ssj0000420900 035 $a(PQKBManifestationID)11295880 035 $a(PQKBTitleCode)TC0000420900 035 $a(PQKBWorkID)10407442 035 $a(PQKB)10013725 035 $a(MiAaPQ)EBC537907 035 $a(Au-PeEL)EBL537907 035 $a(CaPaEBR)ebr10394409 035 $a(CaONFJC)MIL262911 035 $a(OCoLC)649442945 035 $a(EXLCZ)992670000000028569 100 $a20180706d2010 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aInternational tax coordination $ean interdisciplinary perspective on virtues and pitfalls /$fedited by Martin Zagler 210 1$aMilton Park, Abingdon, Oxon ;$aNew York :$cRoutledge,$d2010. 215 $a1 online resource (221 p.) 225 0 $aRoutledge international studies in money and banking International tax coordination 300 $aDescription based upon print version of record. 311 $a0-415-74533-0 311 $a0-415-56948-6 320 $aIncludes bibliographical references and index. 327 $aBook 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 327 $a4 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 330 $aInternational taxation is a major research topic, and for a field of research at the intersection of so many disciplines there has been surprisingly little done across disciplinary boundaries. This book fills the gap by combining teams from business, economics, information science, law and political science to offer a unique and innovative approach to the issue of international tax coordination. All the chapters are written in collaboration between at least two authors from two different disciplines. This approach offers a rich and nuanced understanding of the many issues of international t 410 0$aRoutledge international studies in money and banking ;$v60. 606 $aTaxation$xInternational cooperation 606 $aTax administration and procedure$xInternational cooperation 615 0$aTaxation$xInternational cooperation. 615 0$aTax administration and procedure$xInternational cooperation. 676 $a336.2 701 $aZagler$b Martin$f1968-$0257268 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910792699903321 996 $aInternational tax coordination$93752367 997 $aUNINA