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Cross-Border Tax Evasion After the Common Reporting Standar..:

Casi, Elisa ; Spengel, Christoph ; Stage, Barbara M. B.
Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association.  111 (2018)  - p. 1-45 , 2018
Link: https://www.jstor.org/stable/26939533