Ahrens, Leo; Hakelberg, Lukas; Rixen, Thomas - In: Regulation & Governance 16 (2020) 3, pp. 653-672
The multilateral adoption of the automatic exchange of information (AEI) on bank accounts held by nonresidents was a breakthrough in the fight against cross-border tax evasion, which led to a substantial reduction in the value of bank deposits and investment portfolios in traditional tax havens....