Referenz
Wenz, M., Kögl, T., & Zotkaj, K. (2024). Exchange of information and transparency and the NCJ listing process: exchange of information and the level playing field of taxation. In M. Serrat Romaní, J. Korving & M. Eliantonio (Eds.), Exchange of Information in the EU (pp. 163-175). Cheltenham, United Kingdom: Edward Elgar.
Publikationsart
Beitrag in Sammelband
Abstract
For at least two decades, the OECD, the EU and other institutions and organisations have promoted the development of initiatives that include exchange of information (EoI) for tax purposes as an instrument to achieve an International Level Playing Field of Taxation (LPFT). This chapter examines the inclusion of EoI as a criterion for identifying tax havens. Subsequently, it analyses the application of such a criterion to derive lists of non-cooperative jurisdictions for tax purposes. The resulting lists are then used to distinguish between different methodologies used and the significance of tax transparency and information exchange matters. In addition, the EU list is elaborated to address the fragmentation of the LPFT and the inconsistencies caused by different interpretations of peer-reviewed publications and national peculiarities.
Mitarbeiter
Einrichtungen
- Lehrstuhl für Betriebswirtschaftliche Steuerlehre, Internationales und Liechtensteinisches Steuerrecht
- Liechtenstein Business Law School
- Betriebswirtschaftliche Steuerlehre und Steuerrecht