Browsing NHH Brage by Author "Fossland, Tine"

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The OECD agreement on exchange of information on tax matters : an analysis of its adequateness as a tool to combat tax havens

Fossland, Tine (Master thesis, 2011)

The aim with this thesis is to investigate whether Tax Information Exchange Agreements (TIEA) serve as adequate tools to combat the existence of tax havens and its harmful consequences. More specifically, this thesis ...