International Tax Evasion in the Global Information Age

• Κύριοι συγγραφείς: Kerzner, David S. (Συγγραφέας), Chodikoff, David W. (Συγγραφέας)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Cham : Springer International Publishing : Imprint: Palgrave Macmillan, 2016.
• Θέματα: Finance.; Finance, Public.; Corporations > Finance.; Corporate Finance.; Public Finance.

This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development’s (OECD) war on offshore tax evasion. The authors explain the new emerging regulatory regimes on the global exchange of information to combat offshore tax evasion and analyse why Automatic Exchan...

Πίνακας περιεχομένων:

• 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.