International Tax Coordination

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Capital Export Neutrality
Capital Import Neutrality
Category=KFFD
common
competition
Corporate Income Tax
cross-border taxation
Dividend Smoothing
double
Double Non-taxation
Double Taxation
double taxation relief
DTAV
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
EU Measure
EU Rate
EU Tax
EU tax law research
fiscal policy analysis
High Tax Countries
hybrid
hybrid financial instruments
Hybrid Instrument
IDR
instruments
interdisciplinary tax policy research
non-taxation
OECD MC
OECD Principle
pricing
rate
SS RS
Statutory Tax Rate
Tax Coordination
tax evasion strategies
Tax Jurisdiction
Tax Sparing
Thin Capitalization Rules
transfer
Transfer Pricing
treaties
Vat Directive
Vat Purpose
Vat System

Product details

  • ISBN 9780415569484
  • Weight: 570g
  • Dimensions: 156 x 234mm
  • Publication Date: 12 May 2010
  • Publisher: Taylor & Francis Ltd
  • Publication City/Country: GB
  • Product Form: Hardback
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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.

Martin Zagler is associate professor of economics at Vienna University of Economics and Business, Austria.