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1

Commission of the European Communities. Tax law and cross-border cooperation between companies. Office for OfficialPublications of the European Communities, 1991.

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2

Tax design issues worldwide. Kluwer Law International, 2015.

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3

Gibson, Robert. Tax increment financing: Public/private cooperation in the development process. Dept. of Urban and Regional Planning, University of Wisconsin-Madison, 1988.

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4

Zagler, Martin. International tax coordination: An interdisciplinary perspective on virtues and pitfalls. Routledge, 2010.

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5

Zagler, Martin. International tax coordination: An interdisciplinary perspective on virtues and pitfalls. Routledge, 2010.

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6

Matters, United Nations Ad Hoc Group of Experts on International Co-operation in Tax. International cooperation in tax matters: Report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its seventh meeting. United Nations, 1997.

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7

United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters. International cooperation in tax matters: Report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its sixth meeting. United Nations, 1992.

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8

Holzinger, Katharina. Tax competition and tax co-operation in the EU: The case of savings taxation. European University Institute, 2003.

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9

Luchtman, Michiel. European cooperation between financial supervisory authorities, tax authorities and judicial authorities. Intersentia, 2008.

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10

Kim, Jinill. Welfare effects of tax policy in open economies: Stabilization and cooperation. Federal Reserve Board, 2003.

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11

Benchekroun, Hassan. Tax differentials and the segmentation of networks of cooperation in oligopoly. Centre interuniversitaire de recherche en économie quantitative, 2006.

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12

European cooperation between financial supervisory authorities, tax authorities and judicial authorities. Intersentia, 2008.

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13

Der zwischenstaatliche Auskunftsverkehr innerhalb der Europäischen Union auf der Grundlage des EG-Amtshilfe-Gesetzes bei den direkten und indirekten Steuern. P. Lang, 1999.

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14

United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters. Contributions to international co-operation in tax matters: Treaty shopping, thin capitalization, co-operation between tax authorities, resolving international tax disputes. United Nations, 1988.

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15

United Nations. Dept. of Economic and Social Development, ed. International cooperation in tax matters: Report on the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eleventh meeting. United Nations, 2005.

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16

United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters. International cooperation in tax matters: Report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eighth meeting. United Nations, 1998.

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17

Günther, Oliver-Christoph, and Nicole Tüchler. Exchange of information for tax purposes. Linde, 2013.

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18

Bradford, David F. Addressing the transfer-pricing problem in an origin-basis X tax. National Bureau of Economic Research, 2003.

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19

Rocha, Sergio André. Troca internacional de informações para fins fiscais. Editora Quartier Latin do Brasil, 2015.

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20

Mexico. Taxation, shipping and aircraft: Agreement between the United States of America and Mexico, effected by exchange of notes, signed at Mexico August 7, 1989. Dept. of State, 1993.

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21

Islands, Marshall. Taxation, shipping and aircraft: Agreement between the United States of America and the Marshall Islands, effected by exchange of notes, signed at Majuro December 5, 1989. Dept. of State, 1993.

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22

Kashin, V. A. Nalogovye soglashenii︠a︡ Rossii: Mezhdunarodnoe nalogovoe planirovanie dli︠a︡ predprii︠a︡tiĭ. "Finansy", 1998.

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23

Guyana. Taxation, information exchange: Agreement between the United States of America and Guyana, signed at Georgetown July 22, 1992. Dept. of State, 1996.

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24

The political economy of international tax governance. Palgrave Macmillan, 2008.

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25

Lohr, Armin. Der internationale Auskunftsverkehr im Steuerverfahren. Orac, 1993.

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26

A, Wisselink M. Fiscale informatie-uitwisseling tussen Europese en andere landen. Kluwer, 1996.

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27

Cooperation, New York (State) Legislature Legislative Commission on Public-Private. Tax expenditure reporting requirements: An effective way to monitor "back door" spending : staff report to Senator Roy M. Goodman, chairman, Legislative Commission on Public-Private Cooperation. The Commission, 1987.

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28

Turnovsky, Stephen J. The international transmission of tax policies in a dynamic world economy. National Bureau of Economic Research, 1992.

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29

United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters. Final report of the AD HOC Group of Experts on International Co-operation in Tax Matters on the work of its eighth meeting. OECD, 1998.

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30

Mexico. Taxation, information exchange: Agreement between the United States of America and Mexico, signed at Washington November 9, 1989 and protocol signed at Mexico September 8, 1994. Dept. of State, 1998.

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31

Peru. Taxation, information exchange: Agreement between the United States of America and Peru, signed at Cartagena February 15, 1990. Dept. of State, 1996.

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32

Mexico. Taxation, information exchange: Agreement between the United States of America and Mexico, signed at Washington November 9, 1989 and protocol signed at Mexico September 8, 1994. Dept. of State, 1998.

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33

Rica, Costa. Taxation, information exchange: Agreement between the United States of America and Costa Rica, signed at San Jose March 15, 1989 with exchange of notes. Dept. of State, 1996.

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34

Razin, Assaf. Vanishing tax on capital income in the open economy. National Bureau of Economic Research, 1991.

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35

Michael, Lang. Tax treaties: Building bridges between law and economics. IBFD, 2010.

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36

Uluslararası alanda vergi idareleri arası bilgi değişimi. Yetkin Yayınları, 2010.

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37

Brennpunkte im deutschen Internationalen Steuerrecht: EuGH-Rechtsprechung, Internationales Steuerverfahrensrecht, Internationale Personalentsendung, Entstrickung und Verstrickung, Business Restructuring und Funktionsverlagerung. O. Schmidt, 2010.

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38

Inter-American Center of Tax Administrators. General Assembly. La tributación frente a las tendencias en la economía mundial: [XXVI Asamblea General del C.I.A.T.]. Ministerio de Economía y Hacienda, Instituto de Estudios Fiscales, 1993.

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39

Einwirkungs- und Mitwirkungsrechte des Bundes bei der Verwaltung der Steuern durch die Länder. P. Lang, 1995.

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40

France. Double taxation: Taxes on income and property : protocol between the United States of America and France, amending the Convention of July 28, 1967, as amended, signed at Paris June 16, 1988 with exchange of notes. Dept. of State, 1994.

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41

Inter-American Center of Tax Administrators. General Assembly. Estrategias de la administración tributaria para la década del noventa. Ministerio de Economía y Hacienda, 1992.

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42

Liberia. Double taxation: Shipping and aircraft : agreement between the United States of America and Liberia, amending the agreement of July 1 and August 11, 1982, effected by exchange of notes, dated at Monrovia October 7 and 23, 1987. Dept. of State, 1993.

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43

Pleijsier, Arthur. Internationale fiscale informatieverplichtingen en gegevensuitwisseling. Gouda Quint, 1995.

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44

Assembly, Inter-American Center of Tax Administrators General. Administración, política y enfoques cooperativos entre las administraciones tributarias para desestimar la elusión y evasión. Ministerio de Economía y Hacienda, 1989.

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45

name, No. European cooperation between tax, customs and judicial authorities: The Netherlands, England and Wales, France and Germany. Kluwer Law International, 2001.

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46

Purposes, Global Forum on Transparency and Exchange of Information for Tax. Implementing the tax transparency standards: A handbook for assessors and jurisdictions. 2nd ed. OECD, 2011.

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47

Thiede, Ralph. Cross-border wealth planning through Liechtenstein: The new tax regime, arrangements with the United Kingdom and international tax agreements. Society of Trust and Estate Practitioners (STEP), 2014.

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48

Kazakhstan. Technical cooperation: Agreement between the United States of America and Kazakhstan, signed at Washington May 20, 1992. Dept. of State, 1997.

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49

Ukraine. Technical cooperation: Agreement between the United States of America and Ukraine, signed at Washington May 7, 1992. Dept. of State, 1997.

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50

Rodrik, Dani. Capital mobility, distributive conflict and international tax coordination. National Bureau of Economic Research, 1999.

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