Auflistung nach Autor "Braun, Julia"
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Does Exchange of Information between Tax Authorities Influence Multinationals’ Use of Tax Havens?
Braun, Julia; Weichenrieder, Alfons J. (2015-02-23)Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of exchange of tax ...