We study whether misinvoicing in international trade is reflected in cross-border bank accounts as reported by offshore …

rigorous test of this claim. We overcome this constraint using data from the Bank of International Settlements and the Offshore …

international cooperation based on automatic exchange of bank account information has emerged in recent years, but only few …

, international financial crisis and fiscal retrenchment have focussed policy makers on the international dimensions of income and … contrast, greater international co-operation for direct tax collection (to which the G20 is already committed) would allow …