Debate: Tax Havens and Transparency

Liechtenstein, Switzerland, Luxemburg, now Panama – data leaks of unprecedented dimensions seem to be the one weapon against international tax evasion schemes and tax base erosion that actually, to some extent, works.

What does this mean for fiscal law? Could a shift towards more transparency help overcoming the growing gap between legality and legitimacy in international tax law? Should states as a general rule abandon their usage of keeping taxpayer information secret?

• Primary Source

ESO: Background information: The Panama Papers. Politicians, Criminals and the Rogue Industry That Hides Their Cash http://www.europeansources.info/record/the-panama-papers-politicians-criminals-and-the-rogue-industry-that-hides-their-cash/

ESO: Background information: Why Europe’s new tax initiative is a big deal http://www.europeansources.info/record/why-europes-new-tax-initiative-is-a-big-deal/

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