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

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Author Info
Huizinga, Harry
Nielsen, Soren Bo

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File URL: http://www.sciencedirect.com/science/article/B6V76-475YFXJ-4/2/6a8ac76e76c3612092d9d373b333d52d
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Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 87 (2003)
Issue (Month): 1 (January)
Pages: 39-72
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Handle: RePEc:eee:pubeco:v:87:y:2003:i:1:p:39-72

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Web page: http://www.elsevier.com/locate/inca/505578

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  1. Michael Keen & Jenny Ligthart, 2006. "Incentives and Information Exchange in International Taxation," International Tax and Public Finance, Springer, vol. 13(2), pages 163-180, May. [Downloadable!] (restricted)
    Other versions:
  2. Bo Sandemann Rasmussen, 2004. "Preferential Taxation of E-Commerce: Imperfectly Competitive Retail Markets and Trade Costs," Economics Working Papers 2004-9, School of Economics and Management, University of Aarhus. [Downloadable!]
  3. Keen, Michael & Ligthart, Jenny E., 2005. "Revenue sharing and information exchange under non-discriminatory taxation," Discussion Paper 69, Tilburg University, Center for Economic Research. [Downloadable!]
    Other versions:
  4. Andrew K. Rose & Mark Spiegel, 2006. "Offshore Financial Centers: Parasites or Symbionts?," NBER Working Papers 12044, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  5. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
  6. Michael Keen & Jenny Ligthart, 2006. "Information Sharing and International Taxation: A Primer," International Tax and Public Finance, Springer, vol. 13(1), pages 81-110, January. [Downloadable!] (restricted)
  7. Keen, M. & Ligthart, J.E., 2004. "Information sharing and international taxation," Discussion Paper 117, Tilburg University, Center for Economic Research. [Downloadable!]
  8. Frode Brevik & Manfred Gärtner, 2005. "Welfare and Distribution Effects of Bank Secrecy Laws," University of St. Gallen Department of Economics working paper series 2005 2005-07, Department of Economics, University of St. Gallen. [Downloadable!]
  9. Thomas Hemmelgarn & Gaëtan Nicodème, 2009. "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Working Papers CEB 09-023.RS, Université Libre de Bruxelles, Solvay Brussels School of Economics and Management, Centre Emile Bernheim (CEB). [Downloadable!]
    Other versions:
  10. Tina Klautke & Alfons Weichenrieder, 2008. "Interest Income Tax Evasion, the EU Savings Directive, and Capital Market Effects," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  11. Ronald Davies, 2004. "Tax Treaties and Foreign Direct Investment: Potential versus Performance," Asia-Pacific Financial Markets, Springer, vol. 11(6), pages 775-802, November. [Downloadable!] (restricted)
    Other versions:
  12. Manfred Gärtner & Frode Brevik, 2006. "Can tax evasion tame Leviathan governments?," University of St. Gallen Department of Economics working paper series 2006 2006-19, Department of Economics, University of St. Gallen. [Downloadable!]
    Other versions:
  13. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  14. Marcel Gérard, 2004. "Combining Dutch Presumptive Capital Income Tax and US Qualified Intermediaries to Set Forth a New System of International Savings Taxation," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  15. Marcel Gerard, 2002. "Interjurisdictional Company Taxation in Europe, the German Reform and the New EU Suggested Direction," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  16. Huizinga, Harry & Nielsen, Søren Bo, 2004. "Must losing taxes on saving be harmful?," Working Papers 15-2004, Copenhagen Business School, Department of Economics. [Downloadable!]
    Other versions:
  17. Marko Koethenbuerger, 2007. "Federal Tax-Transfer Policy and Intergovernmental Pre-Commitment," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Other versions:
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