United Nations Code of Conduct on Cooperation in Combating International Tax Evasion

Abstract: Stopping international tax evasion and abusive tax avoidance is an exceedingly difficult task unless countries act together in a cooperative manner. The League of Nations, which undertook in the 1920s to foster the goal of taxing income once and only once, recognized from the start that cooperative efforts were essential for success. A first step in getting international cooperation is establishing international norms of conduct that responsible governments are…