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

Research output: Journal contributions › Journal articles › Research › peer-review

Standard

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 contributions › Journal articles › Research › peer-review

Harvard

Ahrens, L, Hakelberg, L & Rixen, T 2021, 'Transcending Tax Competition: How Financial Transparency Enables Governments to Tax Portfolio Capital', Intertax, vol. 49, no. 6-7, pp. 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 -

Related by journal

Response to Reuven Avi-Yonah, Steven Dean and Cees Peters

Ahrens, L., Hakelberg, L. & Rixen, T., 06.2021, In: Intertax. 49, 6-7, p. 564-568 5 p.

Research output: Journal contributions › Journal articles › Research › peer-review

German Tax Legislation in a Changing Environment

Herfort, C. & Seevers, M., 31.03.2009, In: International Tax Review (Intertax). 04/2009

Research output: Journal contributions › Journal articles › Research

Other publications by the same author(s)

Forced exit from the joint-decision trap: US power and the harmonisation of company taxation in the EU

Hakelberg, L., 05.04.2024, (E-pub ahead of print) In: Journal of European Public Policy. 25 p.

Research output: Journal contributions › Journal articles › Research › peer-review

The Whiteness of Wealth Management: Colonial Economic Structure, Racism, and the Emergence of Tax Havens in the British Caribbean

Hakelberg, L., Ahrens, L. & Crasnic, L., 2024, 39 p.

Research output: Working paper › Working papers

A victim of regulatory arbitrage? Automatic exchange of information and the use of golden visas and corporate shells

Ahrens, L., Hakelberg, L. & Rixen, T., 01.07.2022, In: Regulation and Governance. 16, 3, p. 653-672 20 p.

Research output: Journal contributions › Journal articles › Research › peer-review

New room to maneuver? National tax policy under increasing financial transparency

Ahrens, L., Bothner, F., Hakelberg, L. & Rixen, T., 01.04.2022, In: Socio-Economic Review. 20, 2, p. 561-583 23 p.

Research output: Journal contributions › Journal articles › Research › peer-review

Capital taxation and international cooperation: The causes and consequences of automatic exchange of information

Ahrens, L., Bothner, F., Hakelberg, L. & Rixen, T., 18.02.2021, Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS. Unger, B., Rossel, L. & Ferwerda, J. (eds.). Oxford: Oxford University Press, p. 112-131 20 p.

Research output: Contributions to collected editions/works › Chapter › peer-review

DOI