| Description |
1 online resource (221 pages) |
| Series |
Routledge International Studies in Money and Banking, v. 60 |
| Contents |
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 |
| Summary |
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 |
| Notes |
Print version record |
| Subject |
Taxation -- International cooperation
|
|
Tax administration and procedure -- International cooperation
|
|
Tax administration and procedure -- International cooperation
|
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Taxation -- International cooperation
|
| Form |
Electronic book
|
| ISBN |
9780203849026 |
|
0203849027 |
|
1282629115 |
|
9781282629110 |
|
