Coordinating Taxation Between the European Union and Other Countries Through Advance Tax-Rulings Systems
Difficulties in interpreting and applying provisions of tax laws constitute serious problems in cross-border situations where taxpayers face issues related to the compliance with foreign tax systems. These difficulties are additionally enhanced across the
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Marga Peeters Nidal Sabri Wassim Shahin Editors
Financial Integration A Focus on the Mediterranean Region
Financial and Monetary Policy Studies
Series editor: Prof. Dr. Ansgar Belke Institute of Business and Economics University Duisburg-Essen Essen, Germany
For further volumes: http://www.springer.com/series/5982
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Marga Peeters • Nidal Sabri • Wassim Shahin Editors
Financial Integration A Focus on the Mediterranean Region
Editors Marga Peeters Netherlands Institute for Advanced Study Wassenaar, Zuid-Holland Netherlands
Nidal Sabri Faculty of Commerce and Economics Birzeit University Birzeit, Palestine
Wassim Shahin School of Business Lebanese American University Byblos, Lebanon
ISBN 978-3-642-35696-4 ISBN 978-3-642-35697-1 (eBook) DOI 10.1007/978-3-642-35697-1 Springer Heidelberg New York Dordrecht London Library of Congress Control Number: 2013935700 # Springer-Verlag Berlin Heidelberg 2013 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. Exempted from this legal reservation are brief excerpts in connection with reviews or scholarly analysis or material supplied specifically for the purpose of being entered and executed on a computer system, for exclusive use by the purchaser of the work. Duplication of this publication or parts thereof is permitted only under the provisions of the Copyright Law of the Publisher’s location, in its current version, and permission for use must always be obtained from Springer. Permissions for use may be obtained through RightsLink at the Copyright Clearance Center. Violations are liable to prosecution under the respective Copyright Law. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. While the advice and information in this book are believed to be true and accurate at the date of publication, neither the authors nor the editors nor the publisher can accept any legal responsibility for any errors or omissions that may be made. The publisher makes no warranty, express or implied, with respect to the material contained herein. Printed on acid-free paper Springer is part of Springer Science+Business Media (www.springer.com)
Acknowledgement
This book has as theme the topical issue of financial integration with a focus on the Mediterranean region. It is composed of contributions by authors who participated in the workshop of the 13th annual meeting of the Mediterranean Research Meeting in Montecatini (Italy) in March 2012 that wa
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