Blar i Discussion papers (FOR) på forfatter "Miethe, Jakob"
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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)We study how national implementation of global tax agreements shape their effectiveness by focusing on the multilateral agreement on automatic information exchange on financial assets, the Common Reporting Standard (CRS). ...