High Net-Worth Individuals: The Challenge for Tax Administrations, Financial Intelligence Units and Law Enforcement Agencies

Journal
Majdańska, A.; Migai, C.O.; Olowska, M.
International; OECD
Bulletin for International Taxation 2018 (Volume 72), No. 10
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article considers the challenges faced by tax administrations, financial intelligence units and law enforcement agencies worldwide in dealing with the taxation of high net-worth individuals, with a special focus on the experience of Africa.