Closing pandora's box: How to improve the common reporting standard
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More about this item
Keywords
Common Reporting Standard (CRS); Automatic Exchange of Information (AEOI); global taxevasion; improvements; loopholes;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2022-06-27 (Accounting and Auditing)
- NEP-IUE-2022-06-27 (Informal and Underground Economics)
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