International Cooperation in the Fight against Tax Evasion
Megjelenés dátuma : 2019
Dokumentum típusa : Folyóiratcikk
Kulcsszó : tax evasion, international organisation, OECD, European Union
Absztrakt :
As regards the fight against tax evasion individual states do not act isolated, on the
contrary the key role is being played by international organisations. Because of the wide fiscal
sovereignty of states such cooperation takes many forms and outputs. On the one hand, this article
aims to identify areas within which the fight against tax evasion occurs. Furthermore, it aims to
analyse the development and current status of important international organisations that fight
against tax evasion and to present their selected outputs