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The book 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.
List of contents
1. Introduction: International Tax Coordination – An Interdisciplinary Perspective on Virtues and Pitfalls Martin Zagler 2. Rethinking Tax Jurisdictions and Relief from International Double Taxation in Relations with Developing Countries: Legal and Economic Perspectives from Europe and North America Pasquale Pistone and Timothy J. Goodspeed 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 Dietmar Aigner and Michael Tumpel 4. Double Tax Avoidance and Tax Competition for Mobile Capital Markus Leibrecht and Thomas Rixen 5. Intra-Firm Dividend Policies: Evidence and Explanations Christian Bellak and Nadine Wiedermann-Ondrej 6. Cross Border Hybrid Finance and Tax Planning: Does International Tax Coordination Work? Ewald Aschauer, Eva Eberhartinger, and Wolfgang Panny 7. Investigating the Shift Towards a Value Added Type Destination-Based Cash Flow Capital Income Tax (VADCIT) Klaus Hirschler and Martin Zagler 8. The Case for and Against an EU Tax Michael Lang and Martin Zagler
About the author
Martin Zagler is associate professor of economics at Vienna University of Economics and Business, Austria.
Summary
The book 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.
