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International Tax Evasion in the Global Information Age


ISBN13: 9783319404202
Published: December 2016
Publisher: Palgrave Macmillan
Country of Publication: Switzerland
Format: Hardback
Price: £129.99



This is a Print On Demand Title.
The publisher will print a copy to fulfill your order. Books can take between 1 to 3 weeks. Looseleaf titles between 1 to 2 weeks.

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 Exchange of Information (AEOI) is not a "magic bullet" solution. Chapters include coverage of the Foreign Account Tax Compliance Act (FATCA), AEOI and the Common Reporting Standards (CRS), and the unprecedented extra-territorial enforcement by the United States of its tax and reporting laws, including the FBAR provisions of the Bank Secrecy Act.

These new legal regimes directly impact nearly all financial institutions and financial service providers in the U.S., U.K., EU, Canada, and each of the 132 member jurisdictions of the OECD's Global Forum, as well as 8 million U.S. expats.

In light of The Panama Papers, this book offers a timely and valuable contribution on the prevalence and costs of international tax evasion for the global financial community, policy-makers, and practitioners alike.

Subjects:
Taxation
Contents:
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.