Open Access represents the immediate online and free availability of the results of research without the restrictions that are normally imposed by copyright agreements. It includes access to reviewed articles, conference papers and sets of data. This publication option seeks to improve access to the knowledge and information necessary to achieve sustained progress for society. This improved access is especially important for teaching research and the transformation of knowledge into social value.
Things are becoming increasingly difficult for tax evaders, with the new
big data and artificial intelligence techniques that detect hidden wealth,
the abuse of aggressive tax engineering and money laundering.