Jump to ContentJump to Main Navigation

You are looking at 1-3 of 3 items

  • Keywords: automatic exchange of information x
Clear All Modify Search

View:

Capital Taxation and International Cooperation: The Causes and Consequences of Automatic Exchange of Information

Leo Ahrens, Fabio Bothner, Lukas Hakelberg, and Thomas Rixen

in Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS

Published in print:
2021
Published Online:
February 2021
ISBN:
9780198854722
eISBN:
9780191888922
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854722.003.0007
Subject:
Economics and Finance, International, Microeconomics

This chapter addresses the causes and consequences of automatic cross-border exchange of taxpayer information (AEI). First, we argue that the introduction of AEI was enabled by the willingness of the ... More


Due Diligence in International Tax Law

Reuven S. Avi-Yonah and Gianluca Mazzoni

in Due Diligence in the International Legal Order

Published in print:
2020
Published Online:
February 2021
ISBN:
9780198869900
eISBN:
9780191912771
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198869900.003.0018
Subject:
Law, Company and Commercial Law, Public International Law

This chapter describes how the due diligence standard was developed in international tax law before 2008, and then how the standard was greatly modified after the financial crisis, the enactment of ... More


The Taxation of Multinational Enterprises

Lee Corrick

in Global Tax Fairness

Published in print:
2016
Published Online:
March 2016
ISBN:
9780198725343
eISBN:
9780191792687
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198725343.003.0008
Subject:
Economics and Finance, International, Macro- and Monetary Economics

The OECD’s work on tax base erosion and profit shifting (BEPS) and automatic exchange of information, with strong political support from the G20, will pave the way for rehabilitating the global tax ... More


View: