2019 •
The Big Bang: Tax Evasion After Automatic Exchange of Information Under FATCA and CRS
Authors: Ahrens, Leo, Bothner, Fabio
Venue: New Political Economy
Type: Publication
Abstract: After decades of ineffective attempts to fight tax evasion, the Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard (CRS) recently implemented the first encompassing intern...
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