The Resource Global tax administration initiatives addressing tax evasion and avoidance

Global tax administration initiatives addressing tax evasion and avoidance

Label
Global tax administration initiatives addressing tax evasion and avoidance
Title
Global tax administration initiatives addressing tax evasion and avoidance
Creator
Subject
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
Instantiates
Publication
Label
Global tax administration initiatives addressing tax evasion and avoidance
Publication

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