The Negotiations of a Tax Agreement between Switzerland and Germany

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...

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Autor principal: Misha Nagelmackers-Voinov
Format: Online
Idioma:anglès
Publicat: Graduate Institute Publications 2021
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Accés en línia:23819
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Sumari: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 illustration of how governments can shape domestic politics by using international debates while still facing conflicting interests along the increasingly blurred line of domestic and international interests....