Foreign Accounts Tax Compliance Act and American Leadership in the Campaign against International Tax Evasion: Revolution or False Dawn?

Richard Eccleston and Felicity Gray

Global Policy, 2014, vol. 5, issue 3, 321-333

Abstract: type="graphical" xml:id="gpol12122-abs-0002">

If a robust, universal framework for the automatic exchange of tax and financial data is established it will have a significant impact on international tax evasion and profound implications for global capital flows, finance and business.

Date: 2014
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