 | Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing Author/Editor: Sebastian Beer, Sebastien Leduc, Jan Loeprick. Release Date:September, 2022 Simplifying tax policy comes with costs and benefits. This paper explores simplification options for the taxation of MNEs, an area where administrative and compliance costs of the current rules are more...
| Price: $20.00
|
 | Hidden Treasure: The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion Author/Editor: Sebastian Beer, Maria Delgado Coelho, Sebastien Leduc. Release Date:December, 2019 We analyze the impact of exchange of information in tax matters in reducing international tax evasion between 1995 and 2018. Based on bilateral deposit data for 39 reporting countries and more than more...
| Price: $18.00
|