Introduction : international tax coordination : an interdisciplinary perspective on virtues and pitfalls / Martin Zagler -- Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries : legal and economic prospectives from Europe and North...

Hybrid financial instruments are neither typical equity nor typical debt and often lead to classification conflicts, especially in cross-border-transactions. The use of hybrid financial instruments for intra-group financing offers the chance of possible double-non taxation. However a parent...

1. Introduction : international tax coordination - an interdisciplinary perspective on virtues and pitfalls / Martin Zagler -- 2. Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries : legal and economic perspectives from Europe and North...

There are two largely distinct bodies of literature and corresponding research areas in international taxation. On the one hand, there is the big and continuously growing body of theoretical and empirical literature on tax competition, mainly in the field of economics; on the other, there is a...

Combines interdisciplinary teams from business, economics, information science, law and political science to offer a unique and innovative interdisciplinary approach to the issue of international tax coordination