Does Exchange of Information between Tax Authorities Influence Multinationals' Use of Tax Havens?
Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of exchange of tax information. Using data of German investments in tax havens, we find evide...
| Main Authors: | , |
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| Format: | Others |
| Language: | en |
| Published: |
WU Vienna University of Economics and Business, Universität Wien
2015
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| Subjects: | |
| Online Access: | http://epub.wu.ac.at/4482/1/SSRN%2Did2569624.pdf |