Tackling tax evasion, avoidance and tax heavens

This Background Analysis examines the vast enterprise of tax avoidance and evasion and sets out a summary of some of the major tax avoidance schemes. It analyses what is being done to curb both of these – evasion and avoidance – and concludes by making 20 concrete recommendations for further action to reform the tax system in Europe to make it fit for the 21st Century.

• Primary Source

ESO: Background information: Prevention of tax evasion and avoidance http://www.europeansources.info/record/taxation-prevention-of-tax-evasion-and-avoidance/

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