The globalisation of tax good governance
This is a unique era where the international tax community, most vocally represented by developed countries mainly through the OECD/G20 is engaged in a global fight against tax evasion/avoidance. It is thought that lack of tax cooperation increases the risk of cross-border tax evasion and avoidance....
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Main Author: | PANAYI, Christiana |
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Format: | text |
Language: | English |
Published: |
Institutional Knowledge at Singapore Management University
2018
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Online Access: | https://ink.library.smu.edu.sg/soa_research/1851 https://ink.library.smu.edu.sg/context/soa_research/article/2874/viewcontent/SSRN_id3104977.pdf |
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Institution: | Singapore Management University |
Language: | English |
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