The Resource The era of exchange of information and fiscal transparency : the use of soft law instruments and the enhancement of good governance in tax matters

The era of exchange of information and fiscal transparency : the use of soft law instruments and the enhancement of good governance in tax matters

Label
The era of exchange of information and fiscal transparency : the use of soft law instruments and the enhancement of good governance in tax matters
Title
The era of exchange of information and fiscal transparency : the use of soft law instruments and the enhancement of good governance in tax matters
Creator
Subject
Language
eng
Summary
This article provides an overview of issues regarding the use of tax havens; discusses the current emphasis on the cooperative nature of jurisdictions; analyses the international standard on transparency and exchange of information; describes the Peer Review Process of the Global Forum; defines the role of soft law instruments in targeting uncooperative jurisdictions; and addresses the issue of good governance in tax matters, including international initiatives aimed at developing the principles of good tax governance
Citation source
In: European taxation. - Amsterdam. - Vol. 52 (2012),
http://library.link/vocab/creatorName
  • Brodzka, A
  • Garufi, S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax haven
  • exchange of information
  • soft law
  • transparency
  • tax policy
Label
The era of exchange of information and fiscal transparency : the use of soft law instruments and the enhancement of good governance in tax matters
Instantiates
Publication
Label
The era of exchange of information and fiscal transparency : the use of soft law instruments and the enhancement of good governance in tax matters
Publication

Library Locations

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