Dietmar Aigner, Michael Tumpel,
"How to combat tax evasion in tax havens? - A legal and economic analysis of OECD and EU Standards on exchange of information in tax matters with a special focus on capital income"
, in Zagler: International Tax Coordination, An Interdisciplinary Perspective on Virtues and Pitfalls, Seite(n) 37-60, 1-2010
Original Titel:
How to combat tax evasion in tax havens? - A legal and economic analysis of OECD and EU Standards on exchange of information in tax matters with a special focus on capital income
Sprache des Titels:
Englisch
Original Buchtitel:
International Tax Coordination, An Interdisciplinary Perspective on Virtues and Pitfalls