Browsing Department of Business and Management Science by Subject "Financial Flows"

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    • Lost in Information: National Implementation of Global Tax Agreements 

      Alstadsæter, Annette; Casi, Elisa; Miethe, Jakob; Stage, Barbara M. B. (Discussion paper;22/23, Working paper, 2023-11-13)
      In unparalleled international coordination, more than 100 countries adopted the Common Reporting Standard (CRS), committing to automatically exchange information on citizens’ foreign financial assets. We study how heterogeneity ...