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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Bibliografische gegevens
Hoofdauteur: Florin Cornel Dumiter
Formaat: Artikel
Taal:English
Gepubliceerd in: Vilnius Gediminas Technical University 2023-04-01
Reeks:Technological and Economic Development of Economy
Onderwerpen:
Online toegang:https://journals.vilniustech.lt/index.php/TEDE/article/view/18260