Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...

Most studies of tax evasion take an economic or public finance perspective. Not much has been written from a philosophical or ethical viewpoint. That is probably because most economists are utilitarians and most lawyers are legalists. However, there is a small body of literature that addresses...

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....

Purpose – The OECD recently identified tax crime as one of the top three sources of money laundering. In the context of increased acknowledgement that tax evasion, capital flight and money laundering are key threats to the economic stability of developing countries, South Africa, like many...