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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...
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This paper investigates the effects of double tax treaties (DTTs) on foreign direct investment (FDI) after controlling for their relevance in the presence of treaty shopping. DTTs cannot be considered a bilateral issue, but must be viewed as a network, since FDI can flow from home to host...
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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
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