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

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Transcending Tax Competition: How Financial Transparency Enables Governments to Tax Portfolio Capital. / Ahrens, Leo; Hakelberg, Lukas; Rixen, Thomas.
In: Intertax, Vol. 49, No. 6-7, 06.2021, p. 549-554.

Research output: Journal contributionsJournal articlesResearchpeer-review

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@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 -

DOI