Research Catalog

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

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

• Tax evasion (International law)
• Tax evasion
• Tax evasion > Canada
• Canada

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