International Tax Coordination : an Interdisciplinary Perspective on Virtues andPitfalls.
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.
Clasificación: | Libro Electrónico |
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Autor principal: | |
Formato: | Electrónico eBook |
Idioma: | Inglés |
Publicado: |
Hoboken :
Taylor & Francis,
2010.
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Colección: | Routledge International Studies in Money and Banking, v. 60
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Temas: | |
Acceso en línea: | Texto completo |
Tabla de Contenidos:
- 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.