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Transcending Tax Competition: How Financial Transparency Enables Governments to Tax Portfolio Capital

Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet

Standard

Transcending Tax Competition : How Financial Transparency Enables Governments to Tax Portfolio Capital. / Ahrens, Leo; Hakelberg, Lukas; Rixen, Thomas.

in: Intertax, Jahrgang 49, Nr. 6-7, 06.2021, S. 549-554.

Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet

Harvard

Ahrens, L, Hakelberg, L & Rixen, T 2021, 'Transcending Tax Competition: How Financial Transparency Enables Governments to Tax Portfolio Capital', Intertax, Jg. 49, Nr. 6-7, S. 549-554. https://doi.org/10.54648/taxi2021053

APA

Ahrens, L., Hakelberg, L., & Rixen, T. (2021). Transcending Tax Competition: How Financial Transparency Enables Governments to Tax Portfolio Capital. Intertax, 49(6-7), 549-554. https://doi.org/10.54648/taxi2021053

Vancouver

Ahrens L, Hakelberg L, Rixen T. Transcending Tax Competition: How Financial Transparency Enables Governments to Tax Portfolio Capital. Intertax. 2021 Jun;49(6-7):549-554. doi: 10.54648/taxi2021053

Bibtex

@article{02bae85d709649ebabdda5e5ae0e0450,
title = "Transcending Tax Competition: How Financial Transparency Enables Governments to Tax Portfolio Capital",
keywords = "BEPS, capital flight, exchange of information, financial secrecy, Financial transparency, international cooperation, OECD, tax avoidance, tax competition, tax evasion, Politics",
author = "Leo Ahrens and Lukas Hakelberg and Thomas Rixen",
year = "2021",
month = jun,
doi = "10.54648/taxi2021053",
language = "English",
volume = "49",
pages = "549--554",
journal = "Intertax",
issn = "0165-2826",
publisher = "Kluwer Law International",
number = "6-7",

}

RIS

TY - JOUR

T1 - Transcending Tax Competition

T2 - How Financial Transparency Enables Governments to Tax Portfolio Capital

AU - Ahrens, Leo

AU - Hakelberg, Lukas

AU - Rixen, Thomas

PY - 2021/6

Y1 - 2021/6

KW - BEPS

KW - capital flight

KW - exchange of information

KW - financial secrecy

KW - Financial transparency

KW - international cooperation

KW - OECD

KW - tax avoidance

KW - tax competition

KW - tax evasion

KW - Politics

UR - http://www.scopus.com/inward/record.url?scp=85109855580&partnerID=8YFLogxK

U2 - 10.54648/taxi2021053

DO - 10.54648/taxi2021053

M3 - Journal articles

AN - SCOPUS:85109855580

VL - 49

SP - 549

EP - 554

JO - Intertax

JF - Intertax

SN - 0165-2826

IS - 6-7

ER -

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German Tax Legislation in a Changing Environment

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DOI