Beyond IT infrastructure choices: An analytical model supporting the implementation of a tax standard: A Comparative case study of the adoption of IT Infrastructure and Governance for AEOI standard in The Netherlands and Indonesia

Automatic Exchange of Information (AEOI) standard is an initiative to eradicate offshore tax evasion using utilizing the advancement of technology so that each participating country can perform cross border information sharing. However, challenges arise especially for the developing countries regarding the fulfillment of needed IT infrastructure...