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International Tax Coordination : An Interdisciplinary Perspective on Virtues and 
Pitfalls - Martin Zagler

International Tax Coordination

An Interdisciplinary Perspective on Virtues and Pitfalls

By: Martin Zagler (Editor)

Hardcover Published: 12th May 2010
ISBN: 9780415569484
Number Of Pages: 198

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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.

List of tablesp. xiii
Preface and acknowledgementsp. xiv
List of abbreviationsp. xvi
Introduction: federalism in Asiap. 1
The concept of federalism and its relevancep. 8
Ethno-national diversity and federalism in India, Pakistan and Malaysiap. 20
Origin and development of federalism in India, Pakistan and Malaysia: colonialism, nationalism and decolonizationp. 45
Institutional innovation and federal governance in Asian federationsp. 66
Federalism and democracy in Asian federationsp. 97
Centre-State relations in Asian federations: structure and processesp. 113
Dynamics of Asian federal systems: political parties and ethnic movementsp. 134
Federalism and decentralization: forms of decentralization, localism, regionalism, and national identityp. 150
Conclusionp. 166
Notesp. 175
Bibliographyp. 198
Indexp. 211
List of figuresp. xiv
List of tablesp. xv
Notes on contributorsp. xvi
Acknowledgmentsp. xx
List of abbreviationsp. xxi
Introduction: international tax coordination - an interdisciplinary perspective on virtues and pitfallsp. 1
Motivationp. 1
Interdisciplinary research in international taxationp. 2
Chapter synopsisp. 10
Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries: legal and economic perspectives from Europe and North Americap. 13
Introductionp. 13
Economic views of international tax jurisdictionp. 14
The legal rationale of international tax jurisdiction in the light of European lawp. 21
Rethinking tax jurisdictions: a possible new modelp. 31
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 incomep. 37
Introductionp. 37
OECD standards on exchange of informationp. 39
EU standards on exchange of information on capital incomep. 47
An economic perspectivep. 50
An economic evaluationp. 54
Conclusionsp. 59
Double tax avoidance and tax competition for mobile capitalp. 61
Introductionp. 61
Double tax avoidance as the institutional foundation of tax competitionp. 63
Empirical evidence on the role of DTAV in tax competitionp. 71
Summary and conclusionsp. 78
Appendixp. 80
Intra-firm dividend policies: evidence and explanationp. 98
Introductionp. 98
A review of empirical results on dividend smoothingp. 99
Dividend smoothing in the intra-firm context: why parent companies do or do not smooth dividends of subsidiariesp. 101
Summaryp. 112
Cross-border hybrid finance and tax planning: does international tax coordination work?p. 115
Introductionp. 115
Cross-border hybrid finance and international taxationp. 117
Modelp. 118
Resultsp. 126
Conclusion and future researchp. 132
Appendix: list of abbreviationsp. 133
Investigating the shift toward a value-added-type destination-based cash flow capital income tax (VADCIT)p. 134
Introductionp. 134
The VADCIT modelp. 135
Legal questionsp. 139
Analysis of VADCITp. 140
Statistical effectsp. 145
Fiscal effectsp. 146
Economic distortionsp. 147
Conclusionsp. 147
The case for and against an EU taxp. 148
Introductionp. 148
Corporate income tax (CCCTB)p. 154
Personal income taxp. 159
Modulated VATp. 163
Excise duties on tobacco and alcoholp. 166
Energy taxationp. 169
Climate charge on aviationp. 171
Communication taxp. 173
A tax on financial transactionsp. 174
Transfer of seignorage revenuep. 175
Summaryp. 176
Bibliographyp. 179
Indexp. 195
Table of Contents provided by Ingram. All Rights Reserved.

ISBN: 9780415569484
ISBN-10: 0415569486
Series: Routledge International Studies in Money and Banking
Audience: Tertiary; University or College
Format: Hardcover
Language: English
Number Of Pages: 198
Published: 12th May 2010
Country of Publication: GB
Dimensions (cm): 23.5 x 15.88  x 1.78
Weight (kg): 0.48
Edition Number: 1

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