The correlation between double taxation conventions, tax compliance, and tax evasion. Empirical evidence from OECD countries
The topics approached in this paper are of interest due to the divergent opinions that emerged in the media academics and practitioners concerning how the double taxation conventions are constructed, the official language in which an international convention must be written, and their de facto appl...
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| Format: | Article |
| Language: | English |
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Vilnius Gediminas Technical University
2023-04-01
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| Series: | Technological and Economic Development of Economy |
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| Online Access: | https://journals.vilniustech.lt/index.php/TEDE/article/view/18260 |