INFORMATION EXCHANGE AND TAX HAVEN INVESTMENT IN OECD SECURITIES MARKETS.

Autor: Heckemeyer, Jost H.1 heckemeyer@bwl.uni-kiel.de, Hemmerich, Aaron K.1,2 hemmerich@bwl.uni-kiel.de
Zdroj: National Tax Journal. Jun2020, Vol. 73 Issue 2, p291-329. 39p.
Databáze: Business Source Ultimate