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(i) strong bank secrecy: information can not (or not easily) be obtained from banks and other financial institutions for official purposes such as tax ... Apr 18, 2022 ... ... offshore tax havens influence the association between nonexecutive director ownership and informational asymmetry. We consider how well ... For more details, see Carlo Barbarino & Sebastiani Garufi, Transparency and. Exchange of Information in International Taxation, in TRANSPARENCY IN. Jun 14, 2023 ... Our paper tests the hypothesis that information capacity facilitates fiscal capacity – that the modern tax state is in part enabled by the ... On July 12, 2011, U.S. Senator Carl Levin, a Michigan Democrat, proposed a revised version of an international tax reform bill referred to as the Stop Tax ... Jul 14, 2024 ... ... offshore financial centers—started to automatically exchange bank information with foreign tax authorities. ... A tax haven offers foreign ... Sep 11, 2018 ... The international agenda against banks secrecy has favoured exchange of information by offshore places (and blacklisting if they do not ... '” This paper provides an overview of the general problem faced by U.S. authorities trying to obtain tax information from abroad, describes the recent offshore ... Oct 11, 2022 ... More specifically, it provides information about the composition of economic groups through firm's ownership relations (foreign and domestic) of ... Apr 2, 2023 ... The Offshore Leaks Database allows us to observe the number of entities incorporated as reported in multiple leaks. The information draws on the ...
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