Tax Transparency: too little, too late Bizioli, Gianluigi Author aut Text xx# 2016 Verfassungsblog 2016-05-03 eng
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 As far as individuals are concerned, international problems can be tackled through increased tax cooperation and transparency. As to corporations, on the other hand, taxing multinational groups at arm’s length together with an increase of tax cooperation would not solve the problems of global tax law. In this case, the problem lies in the structural principles behind international taxation of multinational groups and, therefore, a reaction based only on tax transparency is clearly insufficient. CC BY-NC-ND 4.0 Bizioli, Gianluigi tax evasion tax havens 342 https://verfassungsblog.de/tax-transparency-too-little-too-late/ Verfassungsblog 2366-7044 Max Steinbeis Verfassungsblog gGmbH 10.17176/20160504-145432 160503 10.17176/20160504-145432 Converted from MARCXML to MODS version 3.7 using MARC21slim2MODS3-7.xsl (Revision 1.140 20200717)