View in EDS PDF Full Text ePub Full Text

Special Tax Zones in the Era of International Tax Coordination

Saved in:
Bibliographic Details
Title: Special Tax Zones in the Era of International Tax Coordination
Description: This book contains a comprehensive analysis of special tax zones, addressing their issues from the perspectives of comparative, international and European tax law. It is the result of the work of an IBFD research group, involving academics and practitioners from around the world and covering 15 countries from Europe, North and South America, Africa and Asia. Special tax zones may present significantly different features, but all share the element of allowing a preferential tax treatment for pursuing genuine regulatory goals. Based on such narrow understanding of special tax zones, the book argues for their clear separation from BEPS-related practices and supports the view that international tax law should limit external interference in tax policies of the countries promoting special tax zones. After an introduction, which defines the scope of the study and its methodology, the book contains topical studies and country surveys. The final section of the book includes the conclusions and recommendations of the research group.
Authors: Antti Laukkanen, Pasquale Pistone, Jan de Goede
Resource Type: eBook.
Subjects: International business enterprises--Taxation--Law and legislation--Developing countries, Taxation--Law and legislation--European Union countries, Taxation--Law and legislation--Developing countries, International business enterprises--Taxation--Law and legislation--European Union countries
Categories: LAW / Taxation
Database: eBook Collection (EBSCOhost)
FullText Links:
  – Type: ebook-pdf
  – Type: ebook-epub
Text:
  Availability: 0
Header DbId: nlebk
DbLabel: eBook Collection (EBSCOhost)
An: 2265762
RelevancyScore: 1090
AccessLevel: 6
PubType: eBook
PubTypeId: ebook
PreciseRelevancyScore: 1090.09973144531
IllustrationInfo
ImageInfo – Size: thumb
  Target: https://rps2images.ebscohost.com/rpsweb/othumb?id=NL$2265762$PDF&s=r
– Size: medium
  Target: https://rps2images.ebscohost.com/rpsweb/othumb?id=NL$2265762$PDF&s=d
Items – Name: Title
  Label: Title
  Group: Ti
  Data: Special Tax Zones in the Era of International Tax Coordination
– Name: Abstract
  Label: Description
  Group: Ab
  Data: This book contains a comprehensive analysis of special tax zones, addressing their issues from the perspectives of comparative, international and European tax law. It is the result of the work of an IBFD research group, involving academics and practitioners from around the world and covering 15 countries from Europe, North and South America, Africa and Asia. Special tax zones may present significantly different features, but all share the element of allowing a preferential tax treatment for pursuing genuine regulatory goals. Based on such narrow understanding of special tax zones, the book argues for their clear separation from BEPS-related practices and supports the view that international tax law should limit external interference in tax policies of the countries promoting special tax zones. After an introduction, which defines the scope of the study and its methodology, the book contains topical studies and country surveys. The final section of the book includes the conclusions and recommendations of the research group.
– Name: Author
  Label: Authors
  Group: Au
  Data: <searchLink fieldCode="AR" term="%22Antti+Laukkanen%22">Antti Laukkanen</searchLink><br /><searchLink fieldCode="AR" term="%22Pasquale+Pistone%22">Pasquale Pistone</searchLink><br /><searchLink fieldCode="AR" term="%22Jan+de+Goede%22">Jan de Goede</searchLink>
– Name: TypePub
  Label: Resource Type
  Group: TypPub
  Data: eBook.
– Name: Subject
  Label: Subjects
  Group: Su
  Data: <searchLink fieldCode="DE" term="%22International+business+enterprises--Taxation--Law+and+legislation--Developing+countries%22">International business enterprises--Taxation--Law and legislation--Developing countries</searchLink><br /><searchLink fieldCode="DE" term="%22Taxation--Law+and+legislation--European+Union+countries%22">Taxation--Law and legislation--European Union countries</searchLink><br /><searchLink fieldCode="DE" term="%22Taxation--Law+and+legislation--Developing+countries%22">Taxation--Law and legislation--Developing countries</searchLink><br /><searchLink fieldCode="DE" term="%22International+business+enterprises--Taxation--Law+and+legislation--European+Union+countries%22">International business enterprises--Taxation--Law and legislation--European Union countries</searchLink>
– Name: SubjectBISAC
  Label: Categories
  Group: Su
  Data: <searchLink fieldCode="ZK" term="%22LAW+%2F+Taxation%22">LAW / Taxation</searchLink>
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=nlebk&AN=2265762
RecordInfo BibRecord:
  BibEntity:
    Classifications:
      – Code: 343.0526
        Scheme: ddc
        Type: prePub
    Languages:
      – Code: eng
        Text: English
    Subjects:
      – SubjectFull: International business enterprises--Taxation--Law and legislation--Developing countries
        Type: general
      – SubjectFull: Taxation--Law and legislation--European Union countries
        Type: general
      – SubjectFull: Taxation--Law and legislation--Developing countries
        Type: general
      – SubjectFull: International business enterprises--Taxation--Law and legislation--European Union countries
        Type: general
    Titles:
      – TitleFull: Special Tax Zones in the Era of International Tax Coordination
        Type: main
  BibRelationships:
    HasContributorRelationships:
      – PersonEntity:
          Name:
            NameFull: Antti Laukkanen
      – PersonEntity:
          Name:
            NameFull: Pasquale Pistone
      – PersonEntity:
          Name:
            NameFull: Jan de Goede
      – PersonEntity:
          Name:
            NameFull: Antti Laukkanen
      – PersonEntity:
          Name:
            NameFull: Pasquale Pistone
      – PersonEntity:
          Name:
            NameFull: Jan de Goede
    IsPartOfRelationships:
      – BibEntity:
          Dates:
            – D: 01
              M: 01
              Type: published
              Y: 2019
            – D: 04
              M: 12
              Type: profile
              Y: 2019
          Identifiers:
            – Type: isbn-print
              Value: 9789087225490
            – Type: isbn-electronic
              Value: 9789087225506
            – Type: isbn-electronic
              Value: 9789087225513
          Titles:
            – TitleFull: Special Tax Zones in the Era of International Tax Coordination
              Type: main
ResultId 1