Withholding taxes or information exchange: the taxation of international interest flows-Reference-Cited by-同舟云学术

Withholding taxes or information exchange: the taxation of international interest flows

Published:2003-01 Issue:1 Volume:87 Page:39-72
ISSN:0047-2727
Container-title:Journal of Public Economics
language:en
Short-container-title:Journal of Public Economics

Author:

Huizinga Harry,Nielsen Søren Bo

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance

Reference11 articles.

1. Taxation and integrated financial markets: The challenges of derivatives and other financial innovations;Alworth;International Tax and Public Finance,1998

2. Information sharing and tax competition among governments;Bacchetta;Journal of International Economics,1995

3. Exchange-of-information clauses in international tax treaties;Bacchetta;International Tax and Public Finance,2000

4. Company taxes in the European Union: criteria and options for reform;Cnossen;Fiscal Studies,1996

5. European Commission, 1998. Proposal for a council directive to ensure a minimum of effective taxation of savings income in the form of interest payments within the Community, COM (1998) 295 final.

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