The fight against fraud and tax evasion in Europe and America: a wiew from both sides

Authors

DOI:

https://doi.org/10.24310/tsn.2.2016.19232

Keywords:

Tax systems, Tax fraud, Tax evasion, Tax avoindace, Bank secrecy, Tax havens, Financial institutions, Internactional cooperation, FATCA, CRS, Automatic exchange of information, The Panama Papers

Abstract

Cooperation between tax administrations is critical in the fight against tax evasion and protecting the integrity of tax systems.Bank secrecy and tax havens are involved in this matter. A key aspect of this cooperation is the exchange of information. New standars will provide annual automatic exchange of financial information reported to governments by financial institutions.

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Author Biography

  • Daniel Coronas Valle, University of Malaga
    University of Malaga

References

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Published

2016-12-01

Dimensions

PlumX

Citations

Crossref
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Europe PMC

Issue

No. 2 (2016): Los Gálvez de Macharaviaya y la relación entre dos continentes. S. XVIII (Monográfico)

Section

Special

License

Copyright (c) 2024 TSN. Transatlantic Studies Network

How to Cite

Coronas Valle, D. (2016). The fight against fraud and tax evasion in Europe and America: a wiew from both sides. TSN. Transatlantic Studies Network, 2, 167-176. https://doi.org/10.24310/tsn.2.2016.19232