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International Tax Coordination: An Interdisciplinary Perspective on Virtues and Pitfalls


ISBN13: 9780415745338
Published: December 2013
Publisher: Routledge
Country of Publication: UK
Format: Paperback
Price: £46.99



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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.

Subjects:
Taxation
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