nam 22 uu 4500 10.17176/20160504-145432 DE-Verfassungsblog cr||||| 160503s2016||||xx#|||||o|||| ||| 0|eng|| 10.17176/20160504-145432 doi eng 342 23 Bizioli, Gianluigi Author aut Tax Transparency: too little, too late Bizioli, Gianluigi Verfassungsblog 2016-05-03 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier As far as individuals are concerned, international problems can be tackled through increased tax cooperation and transparency. As to corporations, on the other hand, taxing multinational groups at arm’s length together with an increase of tax cooperation would not solve the problems of global tax law. In this case, the problem lies in the structural principles behind international taxation of multinational groups and, therefore, a reaction based only on tax transparency is clearly insufficient. funded by the government CC BY-NC-ND 4.0 tax evasion tax havens Max Steinbeis Verfassungsblog gGmbH Verfassungsblog 2366-7044 https://staging.verfassungsblog.de/tax-transparency-too-little-too-late/ raw object