Research Catalog
International tax evasion in the global information age
- Title
- International tax evasion in the global information age / David Kerzner, LL.B., LL.M., LL.M., Ph.D., David W. Chodikoff, B.A. (Spec. Hons), M.A., LL.B.
- Author
- Kerzner, David S.
- Publication
- Toronto, ON : Irwin Law, [2016]
- ©2016
Items in the Library & Off-site
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1 Item
Status | Format | Access | Call Number | Item Location |
---|---|---|---|---|
Text | Use in library | K4486 .K47 2016 | Off-site |
Details
- Additional Authors
- Chodikoff, David Wallen
- Description
- xxx, 373 pages; 23 cm.
- Summary
- "Tax evasion costs governments billions of dollars of lost revenues. The G-20 has identified combatting tax evasion as a priority. This book provides the most comprehensive analysis of both Canada's and the OECD's war on offshore tax evasion, explains the policies behind the new laws governing exchange of taxpayer information, and provides key insight for the global financial community, policy-makers, and practitioners"--
- Subject
- Genre/Form
- Legal Canadiana.
- Bibliography (note)
- Includes bibliographical references and index.
- Additional Formats (note)
- Issued also in electronic format.
- Contents
- Introduction and the problem of offshore tax evasion -- International tax and roles of international tax policy and tax treaties -- The OECD's war on offshore tax evasion 1996-2014 -- International tax enforcement in Canada -- International tax enforcement in the United States -- The role of Canada's tax information exchange agreements in the fight against offshore tax evasion -- Article 26 of the OECD Model Tax Convention on Income and Capital -- Automatic exchange of information -- Foreign account tax compliance act -- International collections enforcement and voluntary disclosures -- Conclusions and recommendations.
- ISBN
- 9781552214305
- 1552214303
- 1552214281
- 9781552214282
- 9781552214312 (canceled/invalid)
- OCLC
- ocn947926995
- 947926995
- SCSB-1865317
- Owning Institutions
- Princeton University Library