Combatting Offshore Tax Evasion After Brexit EmilDuvessa SondajBandeen, Han Juliette Bowen, Mark O’Brien, Will Melling and Zeki Dolen Emil Sondaj Hansen,
V.II BIBLIOGRAPHY
‘2019 Results’ <https://corporatetaxhavenindex.org/en/introduction/cthi-2019-results> accessed 28 August 2020. Abebe, H. et al., ‘The United Nations’ Role in International Tax Policy: A Research and Policy Brief for the Use of the NGO Committee on Financing for Development’ (2012). ‘A Brave New World in Tax Transparency: CRS in China, Hong Kong and Taiwan’ (International Tax Review) <https://www.internationaltaxreview.com/article/b1f7nb1x4zv1sc/a-brave-new-world-intax-transparency-crs-in-china-hong-kong-and-taiwan> accessed 25 September 2020 Agyemang, E., ‘Could New Regulation Spell the Death of Trusts’ Financial Times, (17 January 2020). Agyemang, E., ‘Trusts remain out of Favour with Wealthy Families’ Financial Times, (15 February 2019). Ahrens, L. and Bothner, F., ‘The Big Bang: Tax Evasion After Automatic Exchange of Information Under FATCA and CRS’ (2019) New Political Economy, p3. Ahrens et al., ‘New room to manoeuvre: national tax policy under the automatic exchange of information’ (2018) COFFERS Working Paper. Alstadsæter A, Johannesen N and Zucman G, ‘Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality’ (2018) 162 Journal of Public Economics 89. Armstrong, Ashley, ‘Amazon pays just £220m tax on British revenue of £10.9bn’ The Times (London, 4 September 2019) www.thetimes.co.uk/article/amazon-pays-just-220m-tax-onbritish-earnings-of-10-9bn-vv9fwxx52 accessed 17 October 2020. Arnold H., and Herdina, S., ‘Implications of the Common Reporting Standard for Liechtenstein foundations and trusts’ (2019) 25(6) Trusts and Trustees 682. Barker and Houlder, ‘Leaders see end to banking secrecy’, Financial Times (2 April 2009).
The Wilberforce Society Cambridge, UK
www.thewilberforcesociety.co.uk
102
February 2021
