The Resource Global tax administration initiatives addressing tax evasion and avoidance
Global tax administration initiatives addressing tax evasion and avoidance
Resource Information
The item Global tax administration initiatives addressing tax evasion and avoidance represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Global tax administration initiatives addressing tax evasion and avoidance represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Unlike in a number of other areas where multilateral approaches have faltered recently due to increasingly nationalistic domestic political pressures, significant progress continues to be made on a number of global tax initiatives. Countries have recognized that in the 21st century with increasing globalization and technological change, they cannot design or administer their domestic tax systems in isolation. High wealth individuals and multi-national enterprises can evade or avoid domestic taxes easily unless limited by concerted multilateral efforts. After an introduction, the author considers successively recent developments in global transparency initiatives addressing cross-border tax evasion and avoidance, information exchange and other tax transparency measures, other global and multilateral tax administration initiatives, government and academic studies of global tax evasion and avoidance, and potential research opportunities as part of and following implementation of these initiatives
- Language
- eng
- Label
- Global tax administration initiatives addressing tax evasion and avoidance
- Title
- Global tax administration initiatives addressing tax evasion and avoidance
- Language
- eng
- Summary
- Unlike in a number of other areas where multilateral approaches have faltered recently due to increasingly nationalistic domestic political pressures, significant progress continues to be made on a number of global tax initiatives. Countries have recognized that in the 21st century with increasing globalization and technological change, they cannot design or administer their domestic tax systems in isolation. High wealth individuals and multi-national enterprises can evade or avoid domestic taxes easily unless limited by concerted multilateral efforts. After an introduction, the author considers successively recent developments in global transparency initiatives addressing cross-border tax evasion and avoidance, information exchange and other tax transparency measures, other global and multilateral tax administration initiatives, government and academic studies of global tax evasion and avoidance, and potential research opportunities as part of and following implementation of these initiatives
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 91 (2018), no. 11 ; p. 1137-1154
- http://library.link/vocab/creatorName
- Neubig, T.S
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax authorities
- tax transparency
- tax avoidance
- tax evasion
- BEPS
- exchange of information
- MNE
- globalization
- tax policy
- transfer pricing
- Label
- Global tax administration initiatives addressing tax evasion and avoidance
- Label
- Global tax administration initiatives addressing tax evasion and avoidance
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Global-tax-administration-initiatives-addressing/IkUrT_qCTt8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Global-tax-administration-initiatives-addressing/IkUrT_qCTt8/">Global tax administration initiatives addressing tax evasion and avoidance</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
