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30 juin 2014
- doi: 10.4000/books.iheid.1662
- eisbn: 9782940503520
https://creativecommons.org/licenses/by-nc-nd/4.0/ , info:eu-repo/semantics/openAccess
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banking secrecy finance Swiss banking governance State | Nation secret bancaire finance Etat | nation banques suisses finance internationale globalisation financière Business International Relations BUS069020 KCLSujets proches
Negotiations Bargaining Haggling Negotiating Higgling DickeringCiter ce document
Misha Nagelmackers-Voinov, « The Negotiations of a Tax Agreement between Switzerland and Germany », Graduate Institute Publications, ID : 10.4000/books.iheid.1662
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Résumé
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.