Spengel, Christoph; Casi, Elisa; Stage, Barbara - 2019 - This version: July 20, 2019
called Common Reporting Standard (CRS), on cross border tax evasion. Employing newly available bilateral data on cross … for tax evasion purposes. Moreover, regardless of the 2,600 bilateral exchange relations created under the CRS, relocation …, which so far did not commit to the CRS, seems to emerge as a potentially attractive location for cross-border tax evasion. …