International Tax Coordination

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