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This paper provides an analysis of the proposal for introducing a minimum withholding tax on interest in the EU. We … present a model with three countries: a typical EU country, an 'inside' tax haven, and an 'outside' tax haven. In the initial …
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This paper considers withholding taxes and information exchange as alternative means to tax international interest income. For each regime, we consider the maximum level of taxation of foreign-source income that can be sustained as the equilibrium of a repeated game. The best regime is the one...
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