on cross-border deposits, we study the effect of this new disclosure requirement on cross-border tax evasion. Our results … show a reduction of cross-border deposits in EU countries with strong enforcement, captured by large monetary penalties for … obligations. Finally, we detect a shortterm increase of US$14 billion in cross-border deposits held in countries offering …

on cross-border deposits, we study the effect of this new disclosure requirement on cross-border tax evasion. Our results … show a reduction of cross-border deposits in EU countries with strong enforcement, captured by large monetary penalties for … obligations. Finally, we detect a shortterm increase of US$14 billion in cross-border deposits held in countries offering …

deposits, we find that the CRS induced a reduction of 11.9% in cross-border deposits parked in traditional offshore countries … called Common Reporting Standard (CRS), on cross border tax evasion. Employing newly available bilateral data on cross-border …

deposits, we find that the CRS induced a reduction of 11.9% in cross-border deposits parked in traditional offshore countries … called Common Reporting Standard (CRS), on cross border tax evasion. Employing newly available bilateral data on cross-border …

automatic (and not upon request) exchange of information impacts cross-border deposits in offshore jurisdictions, which are …

considering a period of four years (2014-2017), results suggest that the CRS induced a reduction of 14% in cross-border deposits …

. Currency substitution usually takes the form of cross border deposits (CBD), which are not included in the traditional monetary …