共 50 条
- [2] Toward an Automatic but Asymmetric Exchange of Tax Information: the US Foreign Account Tax Compliance Act (FATCA) as Inflection Point [J]. INTERTAX, 2012, 40 (10): : 540 - 555
- [4] The implications of the Multilateral Convention and the Foreign Account Tax Compliance Act: An Australasian perspective [J]. AUSTRALIAN TAX REVIEW, 2015, 44 (02): : 99 - 119
- [5] The End of Secret Swiss Accounts?: The Impact of the US Foreign Account Tax Compliance Act (FATCA) on Switzerland's Status as a Haven for Offshore Accounts [J]. NORTHWESTERN JOURNAL OF INTERNATIONAL LAW & BUSINESS, 2015, 35 (03): : 687 - 718
- [8] The social mechanisms of tax evasion and tax compliance [J]. POLITICA Y GOBIERNO, 2005, 12 (01): : 9 - +
- [9] COMPLIANCE COSTS AND THE TAX AVOIDANCE TAX EVASION DECISION [J]. PUBLIC FINANCE QUARTERLY, 1988, 16 (01): : 31 - 66
- [10] Tax Evasion in the Lab: How Context Affects Tax Compliance [J]. POLITICKA EKONOMIE, 2016, 64 (05) : 524 - 540