Zachary Marcone

The Chinese University of Hong Kong (CUHK) - Faculty of Law

6/F, Lee Shau Kee Building

Shatin, New Territories

Kowloon, Sha Tin

Hong Kong

SCHOLARLY PAPERS

5

DOWNLOADS

981

TOTAL CITATIONS

0

Scholarly Papers (5)

1.

The International Response to the U.S. Tax Haven

48 Yale Journal of International Law 177 (2023)
Number of pages: 46 Posted: 02 May 2022 Last Revised: 20 Jul 2023
Noam Noked and Zachary Marcone
The Chinese University of Hong Kong (CUHK) - Faculty of Law and The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 348 (180,871)

Abstract:

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Tax Haven, Tax Transparency, FATCA, CRS, AEOI, IGA, Tax Evasion, Pandora Papers, Bank Secrecy, Tax Cooperation, Global Tax Governance

2.

Targeting Tax Avoidance Enablers

13 UC Irvine Law Review 1355 (2023)
Number of pages: 46 Posted: 08 Apr 2022 Last Revised: 05 Dec 2023
Noam Noked and Zachary Marcone
The Chinese University of Hong Kong (CUHK) - Faculty of Law and The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 243 (262,928)

Abstract:

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Cross-Border Tax Schemes, Mandatory Disclosure Rules, MDR, DAC 6, CRS MDR, Tax Avoidance, Tax Evasion, Intermediaries, Tax Avoidance Enablers, Reportable Transactions

3.

Closing the 'Shell Bank' Loophole

Virginia Journal of International Law, Vol. 64, No. 1, 119-170
Number of pages: 52 Posted: 19 Apr 2023 Last Revised: 22 Sep 2023
Noam Noked and Zachary Marcone
The Chinese University of Hong Kong (CUHK) - Faculty of Law and The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 189 (333,501)

Abstract:

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Tax Evasion, Shell Banks, FATCA, CRS, Tax Loopholes, Financial Institutions, Senate Investigation

4.

The Expansion and Internationalization of Mandatory Disclosure Rules

13 Columbia Journal of Tax Law 122 (2022), The Chinese University of Hong Kong Faculty of Law Research Paper No. 2022-22
Number of pages: 42 Posted: 04 Apr 2022 Last Revised: 22 Jun 2022
Noam Noked, Zachary Marcone and Alison Tsang
The Chinese University of Hong Kong (CUHK) - Faculty of Law, The Chinese University of Hong Kong (CUHK) - Faculty of Law and affiliation not provided to SSRN
Downloads 118 (492,470)

Abstract:

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Mandatory Disclosure Rules, MDR, DAC 6, CRS MDR, Reportable Transactions, Tax Avoidance, Tax Avoidance, Tax Evasion, Tax Avoidance Enablers, Intermediaries, Panama Papers, Paradise Papers, Pandora Papers

5.

Proposed Solution to the 'Shell Bank' Loophole

112 Tax Notes International 691 (Oct. 30, 2023)
Number of pages: 6 Posted: 26 Jun 2023 Last Revised: 09 Jan 2024
Noam Noked and Zachary Marcone
The Chinese University of Hong Kong (CUHK) - Faculty of Law and The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 83 (624,296)

Abstract:

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Tax Evasion, Shell Banks, FATCA, CRS, Tax Loopholes, Financial Institutions, Senate Investigation