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Derlemeler
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Automatic Exchange of Information as the New Global Standard: The End of (Offshore Tax Evasion) History?
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Chapters
1. Why Automatic Exchange of Information matters
s. 41
2. How did we get here? Past challenges in tax information exchange
s. 46
3. Current challenges
s. 53
3.1. De facto exclusion of developing countries
s. 55
3.2. How to incentivise recalcitrant jurisdictions to participate?
s. 58
3.3. Implementation of the CRS – The Global Forum, Peer Reviews and Public Statistics
s. 62
4. Conclusions
s. 66
Bibliography
s. 68
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