Predatory Cooperation: Reaction to L. Ahrens, L. Hakelberg & T. Rixen
Document Type
Article
Publication Date
2021
ISSN
1875-8347
Publisher
Kluwer Law International
Language
en-US
Abstract
In 'Breaking the shackles of tax competition: How financial transparency enables governments to tax portfolio capital', Ahrens, Hakelberg, and Rixen note that after decades of decline in the capacity of OECD member countries to tax, those rich countries seem finally to have recovered the knack. To date, they have only applied that newfound knowledge to taxing individuals. The authors optimistically conclude that since international cooperation allowed OECD states to gain the upper hand in their fight against tax evasion by individuals, international cooperation could do the same for tax avoidance by corporations.
Recommended Citation
Steven Dean,
Predatory Cooperation: Reaction to L. Ahrens, L. Hakelberg & T. Rixen
,
in
49
Intertax
558
(2021).
Available at:
https://doi.org/https://doi.org/10.54648/taxi2021055
