International - The Current Tax Avoidance Debate and European Banks
- S.F.M. Niekel; M.F. Nouwen
- Derivatives & Financial Instruments, 2013 (Volume 15), No 3
- 24 May 2013
This article presents an overview of previous and future policy initiatives addressing aggressive tax planning and trends on this topic, and how banks are impacted, with a specific emphasis on developments in the European Union.