Offshore tax evasion, international money laundering, and aggressive international tax planning significantly reduce government revenues. In particular, for some low-income countries the amount of capital flight (where elites move and hide monies offshore in tax havens) exceeds foreign aid. Governments struggle to enforce their tax laws to constrain these actions, and they are inhibited by a lack of information concerning international capital flows. The main international policy response to these developments has been to promote global financial transparency through heightened cross-border exchanges of tax information. The Article examines elements of optimal cross-border tax information exchange laws and policies by focusing on three key ...
The international climate regarding tax avoidance and evasion via low tax jurisdictions is one of in...
Today’s global economic environment is characterized by the high mobility of capital and labour acro...
The United States finds itself facing a growing disparity between the tax information it collects do...
The international tax system is in the midst of a contest between automatic information reporting an...
The Panama Papers, the Paradise Papers, and the Pandora Papers have exposed how tax advisors, lawyer...
The exchange of tax information has received ample attention recently, due to a number of recent hea...
The exchange of tax information has received ample attention recently, due to a number of recent hea...
Automatic exchange of information (AEoI) for tax purposes has become the global standard for interna...
This article attempts to estimate the magnitude of corporate tax avoidance and personal tax evasion ...
In late 2008 and early 2009, the G8 and the G20 pressured remaining non-cooperative jurisdictions wi...
Today’s global economic environment is characterized by the high mobility of capital and labour acro...
Offshore tax evasion is a global problem that requires a global solution. Nevertheless, the United S...
Offshore tax evasion and barriers to tax information exchange between countries have been an increas...
The international tax regime is facing a defining moment. As stories of multinational companies expa...
International tax avoidance by multinational corporations is now frontpage news. At its core, the is...
The international climate regarding tax avoidance and evasion via low tax jurisdictions is one of in...
Today’s global economic environment is characterized by the high mobility of capital and labour acro...
The United States finds itself facing a growing disparity between the tax information it collects do...
The international tax system is in the midst of a contest between automatic information reporting an...
The Panama Papers, the Paradise Papers, and the Pandora Papers have exposed how tax advisors, lawyer...
The exchange of tax information has received ample attention recently, due to a number of recent hea...
The exchange of tax information has received ample attention recently, due to a number of recent hea...
Automatic exchange of information (AEoI) for tax purposes has become the global standard for interna...
This article attempts to estimate the magnitude of corporate tax avoidance and personal tax evasion ...
In late 2008 and early 2009, the G8 and the G20 pressured remaining non-cooperative jurisdictions wi...
Today’s global economic environment is characterized by the high mobility of capital and labour acro...
Offshore tax evasion is a global problem that requires a global solution. Nevertheless, the United S...
Offshore tax evasion and barriers to tax information exchange between countries have been an increas...
The international tax regime is facing a defining moment. As stories of multinational companies expa...
International tax avoidance by multinational corporations is now frontpage news. At its core, the is...
The international climate regarding tax avoidance and evasion via low tax jurisdictions is one of in...
Today’s global economic environment is characterized by the high mobility of capital and labour acro...
The United States finds itself facing a growing disparity between the tax information it collects do...
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