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Book

International Tax Coordination

Book

International Tax Coordination

DOI link for International Tax Coordination

International Tax Coordination book

An Interdisciplinary Perspective on Virtues and Pitfalls

International Tax Coordination

DOI link for International Tax Coordination

International Tax Coordination book

An Interdisciplinary Perspective on Virtues and Pitfalls
Edited ByMartin Zagler
Edition 1st Edition
First Published 2010
eBook Published 30 June 2010
Pub. Location London
Imprint Routledge
DOI https://doi.org/10.4324/9780203849026
Pages 208
eBook ISBN 9780203849026
Subjects Economics, Finance, Business & Industry, Law
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Zagler, M. (Ed.). (2010). International Tax Coordination: An Interdisciplinary Perspective on Virtues and Pitfalls (1st ed.). Routledge. https://doi.org/10.4324/9780203849026

ABSTRACT

International 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 tax coordination.

The book collects seven papers, each one a valuable contribution in itself, beginning with current problems of international taxation and finishing with potential solutions. The essays explore current EU legislation, tax avoidance and tax fraud, as well as double tax agreements, dividend repatriation and hybrid finance and tax planning. Providing methodological answers to the question of how to conduct interdisciplinary research, the book also gives an accessible introduction into research questions and answers that are important in related disciplines for scholars in various areas.

This book will be of interest to postgraduates and researchers in the fields of economics, business, informational science, law and political science, as well as to professional accountants and tax lawyers.

TABLE OF CONTENTS

chapter 1|12 pages

Introduction: International tax coordination – an interdisciplinary perspective on virtues and pitfalls

chapter 2|24 pages

Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries: Legal and economic perspectives from Europe and North America

chapter 3|24 pages

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

chapter 4|37 pages

Double tax avoidance and tax competition for mobile capital MARkuS leIBReChT ANd ThOMAS RIXeN

chapter 5|17 pages

­ 5­ Intra-­firm­dividend­policies:­evidence­and­explanation­ ChRISTIAN BellAk ANd NAdINe WIedeRMANN - ONdReJ

chapter 6|19 pages

­ 6­ Cross-­border­hybrid­finance­and­tax­planning:­does­ international tax coordination work? eWAld ASChAueR , evA eBeRhARTINgeR ANd

chapter 7|14 pages

Investigating the shift toward a value- added-type destination-­based­cash­flow­capital­income­tax­(VADCIT)­

chapter 8|31 pages

The case for and against an EU tax

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