International Tax Evasion in the Global Information Age

International Tax Evasion in the Global Information Age

Chodikoff, David W.; Kerzner, David S.

Springer International Publishing AG

06/2018

425

Mole

Inglês

9783319820965

15 a 20 dias

592

Descrição não disponível.
Chapter 1) Introduction and the Problem of Offshore Tax Evasion.- Chapter 2) International Tax and the Roles of International Tax Policy and Tax Treaties.- Chapter 3) The OECD's War on Offshore Tax Evasion 1996-2014.- Chapter 4) International Tax Enforcement in Canada.- Chapter 5) International Tax Enforcement in the United States.- Chapter 6) The Role of Canada's Tax Information Exchange Agreements in the Fight against Offshore Tax Evasion.- Chapter 7) Article 26 of the OECD Model Tax Convention on Income and on Capital.- Chapter 8) Automatic Exchange of Information.- Chapter 9) Foreign Account Tax Compliance Act.- Chapter 10) International Collections Enforcement and Voluntary Disclosures.- Chapter 11: Conclusions and Recommendations.
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Cross-border information exchange;FATCA;Foreign Account And Tax Compliance Act;Tax policy;Tax systems;Tax havens;Tax Information Exchange Agreements;TIEAs;Offshore Tax Evasion;Canada;USA