We study the short term effect of the first global multilateral standard for the automatic exchange of information (AEOI), the so called Common Reporting Standard (CRS), on cross border tax evasion. Our sample…
As a result of technical development and globalization, investing abroad has become much more accessible, and thus, an important channel for transferring wealth and income to offshore locations with the aim to…
Cum/Ex-Geschäfte mit Leerverkauf bezweckten eine mehrfacheErstattung von nur einmal gezahlter Kapitalertragsteuer. Daswar illegal und ist mittlerweile Gegenstand zahlreicher staats-anwaltschaftlicher…