01007nam a22001337a 4500100002400000245004600024260003300070300001000103520061600113650006100729856006300790942000700853999001300860  aOtto, F. [et al...]  aTax Avoidance, Tax Evasion and Tax Havens  aViennabArbeiterkammerc2015  a101p.  aThe 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.  aTax avoidance, Tax evasion, Tax havens, Banking secrecy   uiffoadatabase.trustafrica.org/iff/Studie_tax_avoidance.pdf  cCF  c803d803