How to combat tax evasion in tax havens? - A legal and economic analysis of OECD and EU Standards on exchange of information in tax matters with a special focus on capital income

Dietmar Aigner; Michael Tumpel

How to combat tax evasion in tax havens? - A legal and economic analysis of OECD and EU Standards on exchange of information in tax matters with a special focus on capital income

Institute of Tax Management

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Original language	English
Title of host publication	International Tax Coordination
Subtitle of host publication	An Interdisciplinary Perspective on Virtues and Pitfalls
Editors	Zagler
Pages	37-60
Number of pages	24
ISBN (Electronic)	9781136952463
Publication status	Published - 30 Jun 2010

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 8 Decent Work and Economic Growth
SDG 17 Partnerships for the Goals

Fields of science

505004 Financial law
505003 European law
502004 Banking management
502052 Business administration
502038 Taxation

JKU Focus areas

Social and Economic Sciences (in general)

Cite this

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title = "How to combat tax evasion in tax havens? - A legal and economic analysis of OECD and EU Standards on exchange of information in tax matters with a special focus on capital income",

author = "Dietmar Aigner and Michael Tumpel",

year = "2010",

month = jun,

day = "30",

language = "English",

isbn = "9780415569484",

pages = "37--60",

editor = "Zagler",

booktitle = "International Tax Coordination",

}

How to combat tax evasion in tax havens? - A legal and economic analysis of OECD and EU Standards on exchange of information in tax matters with a special focus on capital income. / Aigner, Dietmar ; Tumpel, Michael.
International Tax Coordination: An Interdisciplinary Perspective on Virtues and Pitfalls. ed. / Zagler. 2010. p. 37-60.

Research output: Chapter in Book/Report/Conference proceeding › Chapter

TY - CHAP

T1 - How to combat tax evasion in tax havens? - A legal and economic analysis of OECD and EU Standards on exchange of information in tax matters with a special focus on capital income

AU - Aigner, Dietmar

AU - Tumpel, Michael

PY - 2010/6/30

Y1 - 2010/6/30

UR - https://www.scopus.com/pages/publications/84917317643

M3 - Chapter

SN - 9780415569484

SP - 37

EP - 60

BT - International Tax Coordination

A2 - Zagler, null

ER -

How to combat tax evasion in tax havens? - A legal and economic analysis of OECD and EU Standards on exchange of information in tax matters with a special focus on capital income

UN SDGs

Fields of science

JKU Focus areas

Other files and links

Cite this