الآليات القانونية الاتفاقية لمكافحة التهرب الضريبي الدولي

The phenomenon of international tax evasion and fraud led to the adoption of a number of bilateral and multilateral international agreements, through which countries worked to coordinate cooperation in the tax field, by adopting preventive and deterrent means and mechanisms aimed at protecting the interests of countries and the global tax system on the one hand, and encouraging International investments and the transfer of capital on the other hand. How successful are those agreements in combating the challenges posed by international tax evasion?