tax george peter giligan 2004

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Journal of Financial Crime Whither or wither the European Union Savings Tax Directive? A case study in the political economy of taxation George Peter Gilligan Article information: To cite this document: George Peter Gilligan, (2004),"Whither or wither the European Union Savings Tax Directive? A case study in the political economy of taxation", Journal of Financial Crime, Vol. 11 Iss 1 pp. 56 - 72 Permanent link to this document: http://dx.doi.org/10.1108/13590790410809040 Downloaded on: 03 August 2015, At: 01:07 (PT) References: this document contains references to 0 other documents. To copy this document: [email protected] The fulltext of this document has been downloaded 268 times since 2006* Users who downloaded this article also downloaded: Stavroula Kourdoumpalou, Theofanis Karagiorgos, (2012),"Extent of corporate tax evasion when taxable earnings and accounting earnings coincide", Managerial Auditing Journal, Vol. 27 Iss 3 pp. 228-250 http://dx.doi.org/10.1108/02686901211207474 Mason Gaffney, (2009),"The hidden taxable capacity of land: enough and to spare", International Journal of Social Economics, Vol. 36 Iss 4 pp. 328-411 http://dx.doi.org/10.1108/03068290910947930 Jeffrey Simser, (2008),"Tax evasion and avoidance typologies", Journal of Money Laundering Control, Vol. 11 Iss 2 pp. 123-134 http://dx.doi.org/10.1108/13685200810867456 Access to this document was granted through an Emerald subscription provided by emerald-srm:273599 [] For Authors If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.com Emerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services. Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. *Related content and download information correct at time of download. Downloaded by Universitas Gadjah Mada At 01:07 03 August 2015 (PT)

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  • Journal of Financial CrimeWhither or wither the European Union Savings Tax Directive? A case study in the political economy of taxationGeorge Peter Gilligan

    Article information:To cite this document:George Peter Gilligan, (2004),"Whither or wither the European Union Savings Tax Directive? A case study in the political economy oftaxation", Journal of Financial Crime, Vol. 11 Iss 1 pp. 56 - 72Permanent link to this document:http://dx.doi.org/10.1108/13590790410809040

    Downloaded on: 03 August 2015, At: 01:07 (PT)References: this document contains references to 0 other documents.To copy this document: [email protected] fulltext of this document has been downloaded 268 times since 2006*

    Users who downloaded this article also downloaded:Stavroula Kourdoumpalou, Theofanis Karagiorgos, (2012),"Extent of corporate tax evasion when taxable earnings and accountingearnings coincide", Managerial Auditing Journal, Vol. 27 Iss 3 pp. 228-250 http://dx.doi.org/10.1108/02686901211207474Mason Gaffney, (2009),"The hidden taxable capacity of land: enough and to spare", International Journal of Social Economics, Vol.36 Iss 4 pp. 328-411 http://dx.doi.org/10.1108/03068290910947930Jeffrey Simser, (2008),"Tax evasion and avoidance typologies", Journal of Money Laundering Control, Vol. 11 Iss 2 pp. 123-134http://dx.doi.org/10.1108/13685200810867456

    Access to this document was granted through an Emerald subscription provided by emerald-srm:273599 []

    For AuthorsIf you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors serviceinformation about how to choose which publication to write for and submission guidelines are available for all. Please visitwww.emeraldinsight.com/authors for more information.

    About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of morethan 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products andadditional customer resources and services.

    Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics(COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation.

    *Related content and download information correct at time of download.

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  • This article has been cited by:

    1. J.C. SHARMAN. 2008. Regional Deals and the Global Imperative: The External Dimension of the European Union SavingsTax Directive. JCMS: Journal of Common Market Studies 46:10.1111/jcms.2008.46.issue-5, 1049-1069. [CrossRef]

    2. GREGORY RAWLINGS. 2007. Taxes and Transnational Treaties: Responsive Regulation and the Reassertion of OffshoreSovereignty. Law & Policy 29:10.1111/lapo.2007.29.issue-1, 51-66. [CrossRef]

    3. Gregory Rawlings. 2005. Mobile people, mobile capital and tax neutrality: Sustaining a market for Offshore Finance Centres.Accounting Forum 29, 289-310. [CrossRef]

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