Skip to main content Accessibility help
×
Home
  • Get access
    Check if you have access via personal or institutional login
  • Cited by 13
  • Print publication year: 2015
  • Online publication date: February 2015

4 - Settling and Unsettling the Transnational Legal Order of International Taxation

from Part I - Transnational Legal Orders and Business Law

Related content

Powered by UNSILO

References

Arnold, Brian J., and Michael J. McIntyre. 1995. International Tax Primer. The Hague: Kluwer Law International.
Arthur, W. Brian. 1994. Increasing Returns and Path Dependence in the Economy. Ann Arbor: University of Michigan Press.
Avi-Yonah, Reuven S. 2000. Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State. Harvard Law Review 113(7):1573–1676.
Avi-Yonah, Reuven S. 2006. International Tax as International Law: An Analysis of the International Tax Regime. New York: Cambridge University Press.
Carroll, Mitchell B. 1939. Prevention of International Double Taxation and Fiscal Evasion. Two Decades of Progress under the League of Nations. Series of League of Nations Publications II. Economic and Financial 1939.II.A.8. Geneva: League of Nations.
Cloud, David S. 2001. Virginian Fights for International Tax Havens – Lobbyist Finds Bush Receptive to Ideas Clinton Rejected. The Wall Street Journal July 30, A20.
Genschel, Philipp, and Peter Schwarz. 2011. Tax Competition: A Literature Review. Socio-Economic Review 9(2):339–370.
Genschel, Philipp, and Peter Schwarz 2013. Tax Competition and Fiscal Democracy. In Politics in the Age of Austerity, eds. A. Schäfer and W. Streeck. 59–83. Cambridge: Polity Press.
Global Forum on Transparency and Exchange of Information for Tax Purposes. 2011a. Information Brief, 15 December 2011. Paris: OECD.
Global Forum on Transparency and Exchange of Information for Tax Purposes 2011b. Tax Transparency 2011: Report on Progress. http://www.oecd.org/dataoecd/52/35/48981620.pdf.
Graetz, Michael J., and Michael M. O’Hearh. 1997. The “Original Intent” of US International Taxation. Duke Law Journal 46(5):1021–1109.
Grinberg, Itai. 2012. Beyond FATCA: An Evolutionary Moment for the International Tax System. Georgetown Working Paper. http://ssrn.com/abstract=1996752.
Halliday, Terence C. 2009. Recursivity of Global Normmaking: A Sociolegal Agenda. Annual Review of Law and Social Science 5:263–289.
Hines, James R. 2005. Do Tax Havens Flourish? In Tax Policy and the Economy, vol. 19, ed. J. M. Poterba. 65–100. Cambridge, MA: MIT Press.
Johannesen, Niels, and Gabriel Zucman. 2012. The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown. Paris School of Economics Working Paper 2012–04. http://halshs.archives-ouvertes.fr/docs/00/66/50/54/PDF/wp201204.pdf.
Keen, Michael. 2001. Preferential Regimes Can Make Tax Competition Less Harmful. National Tax Journal 54(4):757–762.
Keen, Michael, Alexander Klemm, and Victoria Perry. 2010. Tax and the Crisis. Fiscal Studies 31(1):43–79.
Kemmerling, Achim, and Eric Seils. 2009. The Regulation of Redistribution: Managing Conflict in Corporate Tax Competition. West European Politics 32(4):756–773.
Keohane, Robert O., and David G. Victor. 2011. The Regime Complex for Climate Change. Perspectives on Politics 9(1):7–23.
Krasner, Stephen, ed. 1983. International Regimes. Ithaca: Cornell University Press.
Kudrle, Robert T. 2005. U.S. Defection from the OECD “Harmful Tax Competition” Project: Rhetoric and Reality. Unpublished Manuscript.
Kudrle, Robert T., and Lorraine Eden. 2003. “The Campaign against Tax Havens: Will it Last? Will it Work?Stanford Journal of Law, Business and Finance 9:37–68.
Leibrecht, Markus, and Thomas Rixen. 2010. Double Tax Avoidance and Tax Competition for Mobile Capital. In International Tax Coordination. An Interdisciplinary Perspective on Virtues and Pitfalls, ed. M. Zagler. 61–97. London and New York: Routledge.
Musgrave, Peggy B. 2006. Combining Fiscal Sovereignty and Coordination. National Taxation in a Globalizing World. In The New Public Finance. Responding to Global Challenges, eds. I. Kaul and P. Conceicao. 167–193. Oxford: Oxford University Press.
OECD. 1998. Harmful Tax Competition. An Emerging Global Issue. Paris: OECD.
OECD 2000. Towards Global Tax Co-Operation: Report to the 2000 Ministerial Council Meeting and Recommendations by the Committee on Fiscal Affairs: Progress in Identifying and Eliminating Harmful Tax Practices. Paris: OECD. http://www.oecd.org/dataoecd/9/61/2090192.pdf.
OECD 2001. The OECD’s Project on Harmful Tax Practices: The 2001 Progress Report. Paris: OECDhttp://www.oecd.org/dataoecd/60/28/2664438.pdf.
OECD 2002. Agreement on Exchange of Information on Tax Matters. Paris: OECD. http://www.oecd.org/dataoecd/15/43/2082215.pdf.
OECD 2006. Tax Co-Operation. Towards a Level Playing Field. Paris: OECD.
OECD 2009. Tax Co-Operation. Towards a Level Playing Field. 2009 Assessment by the Global Forum on Transparency and Exchange of Information. Paris: OECD.
OECD 2013a. Addressing Base Erosion and Profit Shifting. Paris: OECD.
OECD 2013b. Action Plan on Base Erosion and Profit Shifting. Paris: OECD.
Owens, Jeffrey. 1998. Curbing Harmful Tax Competition – Recommendations by the Committee on Fiscal Affairs. Intertax 26(8–9):230–234.
Palan, Ronen, Richard Murphy, and Christian Chavagneux. 2010. Tax Havens. How Globalization Really Works. Ithaca: Cornell University Press.
Picciotto, Sol. 1992. International Business Taxation. A Study in the Internationalization of Business Regulation. New York: Quorum.
Radaelli, Claudio M., and Ulrike S. Kraemer. 2008. Governance Areas in EU Direct Tax Policy. Journal of Common Market Studies 46(2):315–336.
Rixen, Thomas. 2008. The Political Economy of International Tax Governance. Basingstoke: Palgrave/Macmillan.
Rixen, Thomas 2011. From Double Tax Avoidance to Tax Competition: Explaining the Institutional Trajectory of International Tax Governance. Review of International Political Economy 18(2):197–227.
Rixen, Thomas 2013. “Why Reregulation after the Crisis Is Feeble: Offshore Financial Centers, Shadow Banking and Jurisdictional Competition. Regulation & Governance. DOI: 10.1111/rego.12024.
Ruding Report. 1992. Report of the Committee of Independent Experts on Company Taxation. Luxemburg: Amt für amtliche Veröffentlichungen der Europäischen Gemeinschaften.
Seligman, Edwin R. A. 1928. Double Taxation and International Fiscal Cooperation. New York: Macmillan.
Sikka, Prem, and Hugh Willmott. 2010. The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness. Critical Perspectives on Accounting 21(4):342–356.
Steinmo, Sven. 1993. Taxation and Democracy: Swedish, British and American Approaches to Financing the Modern State. New Haven: Yale University Press.
Sullivan, Martin A. 2007. Lessons from the Last War on Tax Havens. Tax Notes 116(July 30):327–337.
Surrey, Stanley S. 1978a. Reflections on the Allocation of Income and Expenses among National Tax Jurisdictions. Law and Policy in International Business 10(409):409–460.
Surrey, Stanley S. 1978b. United Nations Group of Experts and the Guidelines for Tax Treaties between Developing Countries. Harvard International Law Journal 19(1):1–65.
Tanzi, Vito. 1995. Taxation in an Integrating World. Washington: Brookings Institution.
van den Tempel, Arnold J. 1967. Relief from Double Taxation: A Comparison of the Work of the League of Nations and of the Organisation for Economic Co-Operation and Development. Amsterdam: IBFD.
Vann, Richard J. 1991. A Model Tax Treaty for the Asian-Pacific Region? (Part I and II). Bulletin for International Fiscal Documentation 45(3–4):99–111, 51–63.
Vann, Richard J. 2010. A Model Tax Treaty for the Asia-Pacific Region? Sydney Law School Legal Studies Research Paper No. 10/ 122.
Webb, Michael C. 2004. Defining the Boundaries of Legitimate State Practice. Norms, Transnational Actors and the OECD’s Project on Harmful Tax Competition. Review of International Political Economy 11(4):787–827.
Wilson, John D. 1999. Theories of Tax Competition. National Tax Journal 52(2):269–304.