Currently assistant professor at the University of Copenhagen, Niels Johannesen researches topics related to offshore tax evasion and avoidance. He has previously gained hands-on experience with corporate tax planning as a consultant at an international audit firm and with practical policy issues as a head-of-section at the Danish Ministry of Finance.
Video and presentation:
Key questions addressed:
- How do tax evaders respond to information exchange treaties with tax havens?
- Do the responses differ between developed and developing countries?
- Do information exchange treaties end bank secrecy and offshore tax evasion?