Tax Evasion and Incomplete Tax Transparency

Tax Evasion and Incomplete Tax Transparency

This article discusses the impact of incomplete tax transparency on tax evasion. It shows that while FATCA and CRS address some types of tax evasion, tax evaders may still use other available tax evasion opportunities. Anti-tax evasion measures might not be effective or cost-efficient if tax evaders...

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Bibliographic Details
Main Author: Noam Noked
Format: Article
Language:English
Published: MDPI AG 2018-08-01
Series:Laws
Subjects:
tax evasion
FATCA
CRS
AEOI
tax transparency
cryptocurrencies
beneficial ownership register
Online Access:http://www.mdpi.com/2075-471X/7/3/31

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