@article{02bae85d709649ebabdda5e5ae0e0450,
title = "Transcending Tax Competition: How Financial Transparency Enables Governments to Tax Portfolio Capital",
keywords = "BEPS, capital flight, exchange of information, financial secrecy, Financial transparency, international cooperation, OECD, tax avoidance, tax competition, tax evasion, Politics",
author = "Leo Ahrens and Lukas Hakelberg and Thomas Rixen",
year = "2021",
month = jun,
doi = "10.54648/taxi2021053",
language = "English",
volume = "49",
pages = "549--554",
journal = "Intertax",
issn = "0165-2826",
publisher = "Kluwer Law International",
number = "6-7",
}