Searched for: +
(1 - 1 of 1)
document
Kurnia, Rizky Amalia (author), Praditya, D. (author), Janssen, M.F.W.H.A. (author)
Having tax transparency is getting more important and enforced by more and more countries around the world. To deal with tax evasion, OECD has developed an Automatic Exchange of Information (AEOI) standard. The implementation of this standard differs among countries. In this study, we explore factors explaining the differences between two...
conference paper 2019