Tax amnesties /
Saved in:
| Other Authors: | |
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| Format: | Book |
| Language: | English |
| Published: |
Alphen aan den Rijn :
Wolters Kluwer Law & Business : Kluwer Law International,
[2011]
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| Subjects: |
Table of Contents:
- Introduction
- ch. 1. The international demise of bank secrecy as an incentive to tax amnesties
- ch. 2. Description and legal effects of amnesties in selected countries
- ch. 3. Constitutionality and legality of tax amnesties
- ch. 4. Compatibility of amnesties with international agreements
- ch. 5. Economic and moral evaluation of tax amnesties
- Conclusion
- Bibliography
- Appendices.