000			01836nab#a2200253#c#4500
999			_c34319 _d34319
003			IEF
005			20220930123847.0
008			171025s2017 NLD|| #####0 b|ENG|u
040			_aIEF _cES-MaBCM
041			_aENG
100	1		_aMarino, Giuseppe _927854
245			_aInternational and European measures for de-offshoring _bglobal ambitionsand local hypocrisies _c Giuseppe Marino
260			_c2017
500			_aAccesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
520			_aThis article discusses the most sophisticated measures put in place in recent years at international level and within the European Union, for deoffshoring the world. Most of them have a common ground in the automatic exchange of information among countries which certainly represents an unimaginable tsunami wave rapidly increasing in power due to the interconnections with anti-money laundering and terrorist financing legislations. However, whether it is more likely than not that in the long run the world will be affected by these innovative forms of cooperation (the sticks), many doubts arise on the rate of success of de-offshoring in the short term. Indeed, each single State of the international community still prefers to take care of its own interest with unilateral measures(the carrots) bringing back home alone its slice of the undeclared financial assets,and doing so, why not, trying to eat the revenue of other States, so inducing to offshoring again. The reality is a never ending story.
650		4	_aPARAISOS FISCALES _947950
650		4	_aEVASION FISCAL _944029
650		4	_aPREVENCIÓN _954712
650		4	_aUNION EUROPEA _948644
773	0		_tIntertax _gv. 45, n. 8-9, August / September 2017, p. 527-542
942			_cART _2udc
942			_2udc