Balance of confidentiality and tax transparency in legal regulation of automatic exchange of financial account information in the United States
The subject of research, relevance. Exchange of information is an important measure of administrative cooperation between and among tax authorities aimed at the fight with tax evasion. Tax evasion is a problem that has gone beyond national borders, thus individual states can’t cope with it alone. In...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Dostoevsky Omsk State University
2023-06-01
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| Series: | Правоприменение |
| Subjects: | |
| Online Access: | https://enforcement.omsu.ru/jour/article/view/791 |
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