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The Negotiations of a Tax Agreement between Switzerland and Germany : (Record no. 9414)

MARC details
000 -LEADER
fixed length control field 02258 a2200385 4500
001 - CONTROL NUMBER
control field OB-iheid-1662
003 - CONTROL NUMBER IDENTIFIER
control field FrMaCLE
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20251214082723.0
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cu ||||||m||||
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 140629e||||||||xx |||||s|||||||||0|en|d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 978-2-940503-52-0
024 7# - OTHER STANDARD IDENTIFIER
Standard number or code 10.4000/books.iheid.1662
Source of number or code doi
040 ## - CATALOGING SOURCE
Original cataloging agency FR-FrMaCLE
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Nagelmackers-Voinov, Misha
245 14 - TITLE STATEMENT
Title The Negotiations of a Tax Agreement between Switzerland and Germany :
Remainder of title Double Trouble in Double-Level Diplomacy /
Statement of responsibility, etc. Misha Nagelmackers-Voinov.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Genève :
Name of publisher, distributor, etc. Graduate Institute Publications,
Date of publication, distribution, etc. 2014.
500 ## - GENERAL NOTE
General note Ebook
520 ## - SUMMARY, ETC.
Summary, etc. 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. It argues that the failure of international negotiations comes from actors misreading their own domestic political or ratification processes, rather than from parties’ incomplete information about each other’s political or ratification processes. Most of all, it shows how “politically constructed ideologies” and stereotypical views – in this case the definition of "fair" taxes or the concept of "privacy" – make it nearly impossible to reach an agreement.
540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE
Terms governing use and reproduction CC-BY-NC-ND-4.0
Uniform Resource Identifier <a href="https://creativecommons.org/licenses/by-nc-nd/4.0/">https://creativecommons.org/licenses/by-nc-nd/4.0/</a>
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Business
Topical term or geographic name entry element International Relations
Topical term or geographic name entry element secret bancaire
Topical term or geographic name entry element Etat | nation
Topical term or geographic name entry element banques suisses
Topical term or geographic name entry element finance internationale
Topical term or geographic name entry element globalisation financière
Topical term or geographic name entry element banking secrecy
Topical term or geographic name entry element finance
Topical term or geographic name entry element Swiss banking
Topical term or geographic name entry element governance
Topical term or geographic name entry element State | Nation
760 0# - MAIN SERIES ENTRY
International Standard Serial Number 1664-459X
856 4# - ELECTRONIC LOCATION AND ACCESS
Data provenance Nagelmackers-Voinov, Misha
Uniform Resource Identifier <a href="https://books.openedition.org/iheid/1662">https://books.openedition.org/iheid/1662</a>
Link text The Negotiations of a Tax Agreement between Switzerland and Germany

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