Transparency: As An Instrument To Combat With Tax Havens A Study On The OECD-BEPS Action 5 (2015 Final Report)"

Apart from the problem of use of the tax havens in the financing of international crimes, the non-taxation of high amounts of funds brings some other problems such as reduction of the budget revenues of the states and the restriction of public expenditures. Therefore, the "tax havens" has...

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Bibliographic Details
Main Author: Zeynep Nihan ÇAMURCU
Format: Article
Language:English
Published: International Public Finance Conference/Turkey 2017-12-01
Series:International Journal of Public Finance
Subjects:
Online Access:http://dergipark.gov.tr/download/article-file/401507