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International Tax Avoidance and Evasion: Four Related Studies

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/international-tax-avoidance-and-evasion_g2ghgbf6-en.html
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The first report outlines the reasons why international tax avoidance and evasion through the use of tax havens is a concern to the tax authorities of OECD Member countries and examines measures introduced to combat such use. The second report sets out the problems posed for tax administrations by the fact that their resident taxpayers make use of...
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