A call to action: From evolution to revolution on the common reporting standard

Casi-Eberhard, Elisa ; Nenadic, Sara ; Dinko Orlic, Mark ; Spengel, Christoph

2019_BTR_Issue_2_Casi Nenadic Orlic Spengel.pdf - Published

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URL: https://madoc.bib.uni-mannheim.de/50146
Additional URL: https://www.researchgate.net/publication/327714448...
URN: urn:nbn:de:bsz:180-madoc-501460
Document Type: Article
Year of publication: 2019
The title of a journal, publication series: British Tax Review
Volume: [2019]
Issue number: 2
Page range: 166-204
Place of publication: Eagan, MN ; Getzville, NY
Publishing house: Thomson & West ; HeinOnline
ISSN: 0007-1870
Publication language: English
Institution: Außerfakultäre Einrichtungen > Graduate School of Economic and Social Sciences - CDSB (Business Studies)
Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel 2006-)
Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
Subject: 330 Economics
Classification: JEL: F42 , G21 , H26 , H31,
Keywords (English): automatic exchange of information , tax evasion , offshore locations , common reporting standard
Additional information: Auch als ZEW Discussion Paper No. 18-035 , s. --> https://ub-madoc.bib.uni-mannheim.de/46607/

Economic SustainabilitySDG 8: Decent Work and Economic GrowthSDG 9: Industry, Innovation and InfrastructureSDG 16: Peace, Justice and Strong Institutions

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