Browsing NHH Brage by Author "Muddasani, Rohit Reddy"
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Dual Citizenship and the Directive on Administrative Cooperation(DAC6) of the European Union : An empirical study on dual citizenship as a method of regulatory arbitrage
Muddasani, Rohit Reddy (Master thesis, 2021)The DAC6 directive was introduced by the EU in the year 2018 with a policy objective to increase the effectiveness in tackling cross-border tax avoidance and evasion. Dual citizenship is one of the methods of achieving ...