Cross-border tax evasion after the common reporting standard: Game over?

Casi-Eberhard, Elisa ; Spengel, Christoph ; Stage, Barbara

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Document Type: Conference or workshop publication
Year of publication: 2018
Book title: The Challenges and Opportunities of Multilateralism / International Tax Cooperation, 10 - 11 December 2018, Oxford Saïd Business School , University of Oxford
Page range: 1-44
Conference title: The Challenges and Opportunities of Multilateralism
Location of the conference venue: Oxford, UK
Date of the conference: 10.-11.12.2018
Place of publication: Oxford
Publishing house: Saïd Business School, University of Oxford
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel 2006-)
Subject: 330 Economics
Abstract: In 2013, the Automatic Exchange of Information (AEOI) was endorsed as the prevailing universal solution to fight cross-border tax evasion and the OECD launched a global standard for the AEOI, the Common Reporting Standard (CRS). In this study, we analyze the impact of the CRS on cross-border tax evasion. Our results suggest that the CRS induced a reduction of 14% in cross-border deposits parked in traditional offshore countries for tax evasion purposes. Moreover, regardless of the 2,600 bilateral exchange relations created under the CRS, relocation still emerged as the preferred option. More specifically, upon the CRS implementation at domestic level, the United States, which so far did not commit to the CRS, seems to emerge as a potentially attractive location for cross-border tax evasion.

Dieser Eintrag ist Teil der Universitätsbibliographie.

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