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Thesis

Exchange of tax information : neutrality and inter-nation equity

Abstract:

Tax information exchange has been one of the principal themes in taxation related multilateral dialogue over the past ten years. This dialogue has been influenced by competing claims that various concepts of fairness, equity or efficiency supported particular proposals to reform tax information exchange practices. Much of the debate has focused on considerations of administrative efficiency and inter-individual equity in a single state context, to the exclusion of issues related to global ...

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Peer review status:
Peer reviewed

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Department:
University of Oxford
Role:
Author
Type of award:
DPhil
Level of award:
Doctoral
Awarding institution:
University of Oxford
Source identifiers:
N15095135
UUID:
uuid:0bd51a41-1b12-411c-870f-ec36dfe724b5
Local pid:
polonsky:6:53
Deposit date:
2017-10-05

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