Power and resistance in the global fight against tax evasion
Publikation: Beiträge in Sammelwerken › Kapitel › begutachtet
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Handbook on the Politics of Taxation. Hrsg. / Lukas Hakelberg; Laura Seelkopf. Cheltenham: Edward Elgar Publishing, 2021. S. 293-308.
Publikation: Beiträge in Sammelwerken › Kapitel › begutachtet
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TY - CHAP
T1 - Power and resistance in the global fight against tax evasion
AU - Crasnic, Loriana
AU - Hakelberg, Lukas
N1 - Publisher Copyright: © Lukas Hakelberg and Laura Seelkopf 2021.
PY - 2021/9/14
Y1 - 2021/9/14
N2 - The automatic exchange of information on bank accounts held by non-residents is considered a major breakthrough in the fight against tax evasion. Its multilateral adoption in 2014 obliged tax havens around the world to abolish banking secrecy, providing tax authorities with unprecedented access to data on their taxpayers’ foreign accounts. While analysts usually trace the emergence of this new regime to a credible sanction threat from the United States, they continue to debate the preconditions for this threat, how concessions granted to the United States translated into a multilateral regime, and to what degree targeted jurisdictions retain room for resistance. This chapter reviews these debates, provides a consolidated account of the emergence and current shape of the AEoI regime, and identifies avenues for future research.
AB - The automatic exchange of information on bank accounts held by non-residents is considered a major breakthrough in the fight against tax evasion. Its multilateral adoption in 2014 obliged tax havens around the world to abolish banking secrecy, providing tax authorities with unprecedented access to data on their taxpayers’ foreign accounts. While analysts usually trace the emergence of this new regime to a credible sanction threat from the United States, they continue to debate the preconditions for this threat, how concessions granted to the United States translated into a multilateral regime, and to what degree targeted jurisdictions retain room for resistance. This chapter reviews these debates, provides a consolidated account of the emergence and current shape of the AEoI regime, and identifies avenues for future research.
KW - Politics
UR - http://www.scopus.com/inward/record.url?scp=85126953254&partnerID=8YFLogxK
U2 - 10.4337/9781788979429.00031
DO - 10.4337/9781788979429.00031
M3 - Chapter
AN - SCOPUS:85126953254
SN - |978-1-78897-941-2
SP - 293
EP - 308
BT - Handbook on the Politics of Taxation
A2 - Hakelberg, Lukas
A2 - Seelkopf, Laura
PB - Edward Elgar Publishing
CY - Cheltenham
ER -