Hide-seek-hide? The effects of financial secrecy on cross-border financial assets
Janský et al. assess how the various financial transparency measures implemented in the past decade impacted the location of cross-border…
Evasion fiscale des particuliers
Countermeasures to tax evasion
Résumés d'articles de recherche
Comment lutter contre l’évasion fiscale transfrontalière des particuliers ? Explorez notre sélection de recherches récentes évaluant l’efficacité des contre-mesures. Celles-ci comprennent l’établissement de listes noires, l’échange d’informations et les dénonciations.
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Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-Cum and Cum-Ex Transactions
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