Musselli, Irene; Allheilig, Gaby (2019). The least developed countries remain de facto excluded from tax information exchange. In: CDE Spotlight.
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Research_ “The least developed countries remain de facto excluded from tax information exchange” - Centre for Development and Environment (CDE).pdf - Published Version Available under License BORIS Standard License. Download (1MB) | Preview |
Switzerland is one of the world’s leading hubs for commodity trading – a business that is anything but transparent. A research project is currently investigating ways of curbing illicit financial flows from resource-rich developing countries. Such flows not only violate national or international laws but often also inhibit sustainable development. Transparency and exchange of information in tax matters are possible levers to improve the situation. But where does Switzerland stand today, and what measures are needed in the future? CDE scientist Irene Musselli outlines the latest findings from the project's legal research.
Item Type: |
Other |
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Division/Institute: |
10 Strategic Research Centers > Centre for Development and Environment (CDE) |
UniBE Contributor: |
Musselli, Irene, Allheilig, Gaby |
Projects: |
[805] Sustainability Governance |
Language: |
English |
Submitter: |
Stephan Schmidt |
Date Deposited: |
28 Apr 2020 07:43 |
Last Modified: |
05 Dec 2022 15:36 |
Additional Information: |
Interview zum CDE Workingpaper: |
BORIS DOI: |
10.7892/boris.140362 |
URI: |
https://boris.unibe.ch/id/eprint/140362 |
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