The financial crisis and the debt crisis have contributed to the fact that tax evasion, tax fraud and tax avoidance are recognised as a serious problem. This paper explains that tax fraud and tax avoidance have in the meantime reached an extent that is no longer tolerable. Ultimately, only multilateral measures and only global approaches solve the above-mentioned problems in a lasting and sustainable way. The regulations on the taxation of multilateral corporations are no longer up to date. This paper also states recommendations that can be considered in order to fight tax evasion, avoidance and havens.
