Browsing Robert Schuman Centre for Advanced Studies (RSCAS) by Subject "Tax havens"

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Title:National tax regulation, international standards and the GATS : Argentina-Financial services Author(s):DELIMATSIS, Panagiotis; HOEKMAN, Bernard M.Date:2017Type:Working PaperSeries/Number:EUI RSCAS; 2017/42; Global Governance Programme-276; Global EconomicsAbstract:Can a WTO Member discriminate against foreign suppliers of services located in jurisdictions that refuse to share information with a government to permit it to determine if its nationals engage in tax evasion? Does it ...
Title:With Which Countries do Tax Havens Share Information? Author(s):BILICKA, Katarzyna; FUEST, ClemensDate:2012Type:Working PaperSeries/Number:EUI RSCAS; 2012/06; Global Governance Programme-14; Global EconomicsAbstract:In recent years tax havens and offshore financial centres have come under increasing political pressure to cooperate with other countries in matters of taxation and efforts to crowd back tax evasion and avoidance. As a ...