JOURNAL ARTICLE

Monika Mrázová discussion of: Automatic for the (tax) people.

  • Published In: Economic Policy, 2024, v. 39, n. 120. P. 897 1 of 3

  • Database: Business Source Ultimate 2 of 3

  • Authored By: Mrázová, Monika 3 of 3

Abstract

This article discusses the impact of automatic exchange of information (AEOI) treaties on cross-border investments in tax havens. The authors utilize data from the Bank for International Settlements to analyze the effects of AEOI on household deposits and portfolio and foreign direct investment (FDI). The study finds that AEOI agreements lead to a significant decrease in cross-border deposits of non-resident households in tax havens and also observe negative effects on portfolio investment assets and FDI liability positions. The findings suggest that AEOI agreements are effective in limiting tax evasion, but also highlight the need for increased transparency in corporate structures. [Extracted from the article]

Additional Information

  • Source:Economic Policy. 2024/10, Vol. 39, Issue 120, p897
  • Document Type:Article
  • Subject Area:Business and Management
  • Publication Date:2024
  • ISSN:0266-4658
  • DOI:10.1093/epolic/eiae052
  • Accession Number:180267619
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