Money laundering has become a phenomenon of financial market regulation. The obligation to identify the ultimate beneficiary, or the beneficiary owner, which need not be entirely synonymous terms, has been the focus for both national authorities and international organizations. However, such...

The idea of a Europe of regions has appeared in Western Europe in the 60s. Also in the 60s the first cooperation between neighboring regions created on the borders of France, Switzerland and Germany. The opportunities of the economic development with future EU Member States should not be...

In 2021, the OECD proposed new rules for the cross-border taxation of multinational corporations. The proposed rules set forth the most significant reform to international tax rules in several decades. They follow approximately a decade of multilateral negotiation led by the OECD and drafted by...

The ecological and economic significance of protected areas cannot be controverted. Also indisputable is the fact that to establish and successfully manage protected areas, international cooperation is indispensable for most jurisdictions. This is because such a task entails colossal financial...

In a global era, tax administrators must extend their reach beyond the borders of the nation state. They must cooperate actively with administrators from other countries and work to build transnational institutions and networks that give them the capacity to enforce national tax laws in respect...

It is possible to talk about an international tax regime taking into account the international regime theory developed in the framework of international relations. As this is defined as a set of rules and principles that regulate the international tax arena, this contribution analyses if the...

There are two main ways of international tax cooperation: unification of tax provisions and exchange of information for tax purposes. Even if the last one is hardly acceptable, still it seems to be more tolerable than the former one. Exchange of information can help combating international tax...

In the second half of the 2010s more than 100 countries--including all large offshore financial centers--started to automatically exchange bank information with foreign tax authorities. This informational big-bang marks a break with the situation of offshore bank secrecy that prevailed before....