The Negotiations of a Tax Agreement between Switzerland and Germany

• Päätekijä: Misha Nagelmackers-Voinov (auth)
• Aineistotyyppi: Elektroninen Kirjan osa
• Kieli: englanti
• Julkaistu: Graduate Institute Publications 2014
• Aiheet: State | Nation; banking secrecy; Swiss banking; finance; governance
• Linkit: DOAB: download the publication; DOAB: description of the publication

This ePaper analyses the negotiations of an agreement on tax cooperation between Switzerland and Germany in 2012. The paper looks at the importance of the balance of power and reveals how domestic constraints and a shrinking win-set can affect double-level negotiations. It also offers an illustratio...