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Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange

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NBER2024-07-01 更新2025-01-04 收录
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https://www.nber.org/papers/w32714
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资源简介:
In the second half of the 2010s more than 100 countriesincluding all large offshore financial centersstarted to automatically exchange bank information with foreign tax authorities. This informational big-bang marks a break with the situation of offshore bank secrecy that prevailed before. We study
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美国国家经济研究局
创建时间:
2024-07-01
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