Covid-19 and the Future of Taxation - What Role for Cooperative Compliance?

Publication: Scientific journalJournal article


Professor Jeffrey Owens of the Global Tax Policy Center at the Institute for Austrian and International Tax Law, WU, suggests that the disruption caused by Covid-19 may provide an opportunity to adjust the ways in which multinational enterprises and tax administrations interact, by the use of cooperative compliance programs.
Original languageEnglish
JournalBloomberg BNA
Publication statusPublished - 2020

Austrian Classification of Fields of Science and Technology (ÖFOS)

  • 505004 Financial law

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