A victim of regulatory arbitrage? Automatic exchange of information and the use of golden visas and corporate shells Research by Ahrens, Hakelberg and Rixen 2020
Assessing profit shifting using country-by-country reports: a non-linear response to tax rate differentials Research by Bratta, Santomartino & Acciari 2021
What lies beneath: Evidence from leaked account data on how elites use offshore banking Research by Collin 2021
The state of tax justice 2021 Report by the Global Alliance for Tax Justice, Public Services International, and the Tax Justice Network