The Negotiations of a Tax Agreement between Switzerland and Germany
Double Trouble in Double-Level Diplomacy
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. ...
Note de l’éditeur
Cover photo Kehrsatz, Switzerland: A view of the German and Swiss flags prior to the arrival of German Foreign Minister during his visit to Kehrsatz near Bern, Switzerland, on March 4, 2014.
© AFP PHOTO / POOL / PETER KLAUNZER
Éditeur : Graduate Institute Publications
Lieu d’édition : Genève
Publication sur OpenEdition Books : 30 juin 2014
ISBN numérique : 978-2-940503-52-0
DOI : 10.4000/books.iheid.1662
Collection : eCahiers de l’Institut | 24
Année d’édition : 2014
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.
Misha Nagelmackers-Voinov started her career with Credit Suisse in 1988 in corporate affairs in Zurich and subsequently took on responsibilities within the Group in Lausanne, Paris and New York. From 1995 until 1999, she worked for Royal Dutch Shell in London as part of its Corporate Social Responsibility change program. In 1999, South African conglomerate Anglo American plc appointed her Head of Media and Financial Communications In 2002, Ms Nagelmackers-Voinov joined BCGE, the Geneva state bank, Switzerland, as Head of Public Affairs & Investor Relations. Amongst her responsibilities, she contributed to the adoption of a BCGE Ethical Charter.
She has held teaching positions at the Institut Supérieur de Formation Bancaire (ISFB) in Corporate Communications. Over the years she has also been engaged in volunteer initiatives to promote access to education for girls in developing countries as well as microfinance. Her areas of interest include privacy rights, international relations and state sovereignty, philanthropy and strategic leadership.
Ms Nagelmackers-Voinov holds an Executive Master in International Negotiation and Policy Making from the Graduate Institute of International and Development Studies, Geneva.
Le texte seul est utilisable sous licence Creative Commons - Attribution - Pas d'Utilisation Commerciale - Pas de Modification 4.0 International - CC BY-NC-ND 4.0. Les autres éléments (illustrations, fichiers annexes importés) sont « Tous droits réservés », sauf mention contraire.
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