The Current International and European Actions for De-offshoring the World
DOI : 10.36250/00749.37
Megjelenés dátuma : 2019
Oldalszám : 391-400
Dokumentum típusa : tanulmány
Kulcsszó : automatic exchange of information, tax transparency, offshore, international tax evasion and fraud, Társadalomtudományok, Társadalomtudományok/Állam- és jogtudományok
Kolligátumi fejrekord : http://hdl.handle.net/20.500.12944/14704
Absztrakt :
This article discusses the most recent actions at international and European level for de-offshoring the world. From the automatic exchange of information to the sophisticated rules to fight money laundering and the use of the financial systems for terrorist financing, everything seems to go into the direction of a world tax transparency. However, there is a dark side of these international efforts that brings to re-offshoring again, in a never-ending story of States trying to eat the revenue from each other.
A tételhez tartozó fájlok
Név: Giuseppe_Marino_The_Current_international_391-400.pdf
Méret: 185.1Kb
Formátum: PDF
Leírás: tanulmány
