Routledge international studies in money and banking ; 60.
Formatted Contents Note
1. Introduction : international tax coordination - an interdisciplinary perspective on virtues and pitfalls / Martin Zagler 2. Rethinking tax jurisdictions and relief from international double taxation with regard to 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 explanation / 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 toward 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.