Suchergebnisse
Filter
34 Ergebnisse
Sortierung:
International Tax Transparency
In: Perspectives on Tax Law and Policy, Band 1
SSRN
Tax Wars: How to End the Conflict over Taxing Global Digital Commerce
In: Berkeley Business Law Journal, Vol. 17, page 353, 2020
SSRN
Tax Wars: How to End the Conflict over Taxing Global Digital Commerce
In: Berkeley Business Law Journal (Forthcoming)
SSRN
SSRN
Shaping International Tax Law and Policy in Challenging Times
In: Stanford Journal of International Law Vol. 54, p. 223
SSRN
How Countries Should Share Tax Information
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 challenges: information quality, taxpayer privacy, and enforcement. Relatedly, the Article discusses how the exchange of automatic "big tax data" combined with data analytics can help address these challenges. The recommended laws and policies will improve how countries share tax information, which in turn will help inhibit global financial crimes.
BASE
Examining Canadian Offshore Tax Evasion
In: Canadian Tax Journal/Revue Fiscale Canadienne, Band 65, Heft 3
SSRN
Big Data and Tax Haven Secrecy
In: Florida Tax Review, Band 18, S. 483-539
SSRN
Breaking Bad: What Does the First Major Tax Haven Leak Tell Us?
In: Tax Notes International, Band 83(8), S. 691
SSRN
Tax Law and Technology Change
In: in Roger Brownsword, Eloise Scotford & Karen Yeung, eds., Oxford Handbook of the Law and Regulation of Technology (University of Oxford Press, 2017 Forthcoming)
SSRN
Working paper
How Countries Should Share Tax Information
In: Queen's University Legal Research Paper No. 2016-080
SSRN
Working paper
FATCA and the Erosion of Canadian Taxpayer Privacy
In: Report to the Office of the Privacy Commissioner of Canada, April 2014
SSRN
The Limits of the International Tax Regime as a Commitment Projector
In: Virginia Tax Review, Band 33, Heft 59
SSRN