
International Tax Evasion in the Global Information Age
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Beschreibung
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. von Kerzner, David S.
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Über den Autor
David Kerzner, LL.M. (Tax) (NYU, USA), Ph.D. (Queen's University, Canada) practices international tax law in Toronto and New York. He is admitted to the bar in New York, Ontario, and as a Solicitor of the Senior Courts of England & Wales. His co-authored books include: The Tax Advisor's Guide to the Canada-U.S. Tax Treaty and The Manager's Guide to International Tax. David W. Chodikoff is the National Tax Litigation Lead of Miller Thomson LLP, Canada. He has conducted more than 550 cases before the courts in Canada and has over 100 reported decisions. David is the editor and contributing author to six tax books. David is the recipient of numerous national and international awards.
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