"The global economic and financial crisis has created important needs for fiscal consolidation. This document analyses potential instruments to raise additional

Analytical and empirical perspectives on the interplay of taxation and regulation in the financial sector.

This book examines the options for, and obstacles to, successful financial sector tax reform, both in terms of theoretical and practical aspects. Issues discuss

This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Report