Voluntary disclosure schemes for offshore tax evasion
Year of publication: |
2020
|
---|---|
Authors: | Gould, Matthew ; Rablen, Matthew D. |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 27.2020, 4, p. 805-831
|
Subject: | Voluntary disclosure | Offshore tax evasion | Tax amnesty | Third-party information | Steuerstrafrecht | Criminal tax law | Unternehmenspublizität | Corporate disclosure | Steuervermeidung | Tax avoidance | Steueroase | Tax haven | Auslandsverlagerung | Offshoring | Theorie | Theory | Straffreiheit | Exemption from punishment | Steuerflucht | Cross-border tax evasion | Steuermoral | Tax compliance |
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