The Revolution in Automatic Exchange of Information: How Is the Information Used and What Are the Effects?
Lauri Finér, A. Tokola · Bulletin for international taxation · 2017
The effect of automatic exchange of information standards on cross-border tax evasion has attracted only limited attention from academics. This article responds to this by analysing how the OECD Common Reporting Standard and the US Foreign Account Tax Compliance Act affect tax evasion and, therefore, states and taxpayers.