世界银行：2024发展中国家的离岸数据泄露和税收执法报告（英文版）

The past decade has witnessed a rapid increase in data leaks from tax havens, spanning from the Luxembourg Leaks to revelations in the Panama and Pandora Papers. While these leaks often prompt political investigations into politicians with offshore accounts and calls from civil society for greater transparency in corporate ownership, they also serve as valuable resources for tax authorities investigating cross-border tax evasion and avoidance. To illustrate this point, this note analyzes thre