International tax evasion in the global information age:
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 E...
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| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
[Cham]
Palgrave Macmillan
[2016]
|
| Subjects: | |
| Summary: | 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."--Back cover |
| Physical Description: | xxviii, 425 Seiten |
| ISBN: | 9783319404202 3319404202 |
Staff View
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| 505 | 8 | |a 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 | |
| 520 | |a 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."--Back cover | ||
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Record in the Search Index
| _version_ | 1804178904942903296 |
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| any_adam_object | |
| author | Kerzner, David S. Chodikoff, David W. |
| author_GND | (DE-588)117096818X (DE-588)1069794716 |
| author_facet | Kerzner, David S. Chodikoff, David W. |
| author_role | aut aut |
| author_sort | Kerzner, David S. |
| author_variant | d s k ds dsk d w c dw dwc |
| building | Verbundindex |
| bvnumber | BV045200649 |
| classification_rvk | QL 415 |
| 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 |
| ctrlnum | (OCoLC)965886183 (DE-599)BVBBV045200649 |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| illustrated | Not Illustrated |
| indexdate | 2024-07-10T08:11:23Z |
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| isbn | 9783319404202 3319404202 |
| language | English |
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| spelling | Kerzner, David S. Verfasser (DE-588)117096818X aut International tax evasion in the global information age David S. Kerzner, David W. Chodikoff [Cham] Palgrave Macmillan [2016] © 2016 xxviii, 425 Seiten txt rdacontent n rdamedia nc rdacarrier 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 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."--Back cover OECD (DE-588)5157-3 gnd rswk-swf Tax evasion Tax evasion (International law) Tax evasion fast Tax evasion (International law) fast automatic exchange of information bank secrecy Common Reporting Standard enforcement exchange of information expatriate FATCA. FBAR. international tax law tax evasion tax policy tax treaty TIEA. voluntary disclosure Information (DE-588)4026899-8 gnd rswk-swf Verbreitung (DE-588)4187586-2 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Steueroase (DE-588)4077886-1 gnd rswk-swf Steuerfahndung (DE-588)4057431-3 gnd rswk-swf Recht (DE-588)4048737-4 gnd rswk-swf Durchsetzung (DE-588)4246789-5 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf Kanada (DE-588)4029456-0 gnd rswk-swf OECD (DE-588)5157-3 b USA (DE-588)4078704-7 g Kanada (DE-588)4029456-0 g Steueroase (DE-588)4077886-1 s Internationales Steuerrecht (DE-588)4027451-2 s Recht (DE-588)4048737-4 s Durchsetzung (DE-588)4246789-5 s Information (DE-588)4026899-8 s Verbreitung (DE-588)4187586-2 s Steuerfahndung (DE-588)4057431-3 s 1\p DE-604 Chodikoff, David W. Verfasser (DE-588)1069794716 aut Erscheint auch als Online-Ausgabe, EPUB 978-3-319-40421-9 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Kerzner, David S. Chodikoff, David W. International tax evasion in the global information age 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 OECD (DE-588)5157-3 gnd Tax evasion Tax evasion (International law) Tax evasion fast Tax evasion (International law) fast automatic exchange of information bank secrecy Common Reporting Standard enforcement exchange of information expatriate FATCA. FBAR. international tax law tax evasion tax policy tax treaty TIEA. voluntary disclosure Information (DE-588)4026899-8 gnd Verbreitung (DE-588)4187586-2 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Steueroase (DE-588)4077886-1 gnd Steuerfahndung (DE-588)4057431-3 gnd Recht (DE-588)4048737-4 gnd Durchsetzung (DE-588)4246789-5 gnd |
| subject_GND | (DE-588)5157-3 (DE-588)4026899-8 (DE-588)4187586-2 (DE-588)4027451-2 (DE-588)4077886-1 (DE-588)4057431-3 (DE-588)4048737-4 (DE-588)4246789-5 (DE-588)4078704-7 (DE-588)4029456-0 |
| title | International tax evasion in the global information age |
| title_auth | International tax evasion in the global information age |
| title_exact_search | International tax evasion in the global information age |
| title_full | International tax evasion in the global information age David S. Kerzner, David W. Chodikoff |
| title_fullStr | International tax evasion in the global information age David S. Kerzner, David W. Chodikoff |
| title_full_unstemmed | International tax evasion in the global information age David S. Kerzner, David W. Chodikoff |
| title_short | International tax evasion in the global information age |
| title_sort | international tax evasion in the global information age |
| topic | OECD (DE-588)5157-3 gnd Tax evasion Tax evasion (International law) Tax evasion fast Tax evasion (International law) fast automatic exchange of information bank secrecy Common Reporting Standard enforcement exchange of information expatriate FATCA. FBAR. international tax law tax evasion tax policy tax treaty TIEA. voluntary disclosure Information (DE-588)4026899-8 gnd Verbreitung (DE-588)4187586-2 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Steueroase (DE-588)4077886-1 gnd Steuerfahndung (DE-588)4057431-3 gnd Recht (DE-588)4048737-4 gnd Durchsetzung (DE-588)4246789-5 gnd |
| topic_facet | OECD Tax evasion Tax evasion (International law) automatic exchange of information bank secrecy Common Reporting Standard enforcement exchange of information expatriate FATCA. FBAR. international tax law tax evasion tax policy tax treaty TIEA. voluntary disclosure Information Verbreitung Internationales Steuerrecht Steueroase Steuerfahndung Recht Durchsetzung USA Kanada |
| work_keys_str_mv | AT kerznerdavids internationaltaxevasionintheglobalinformationage AT chodikoffdavidw internationaltaxevasionintheglobalinformationage |