International tax evasion in the global information age

Contents: One: Introduction and the Problem of Offshore Tax Evasion; Two: International Tax and the Roles of International Tax Policy and Tax Treaties; Three: The OECD's War on Offshore Tax Evasion 1996-2014; Four: International Tax Enforcement in Canada; Five: International Tax Enforcement in the United States; Six: The Role of Canada's Tax Information Exchange Agreements in the Fight against Offshore Tax Evasion; Seven: Article 26 of the OECD Model Tax Convention on Income and on Capital; Eight: Automatic Exchange of Information; Nine: Foreign Account Tax Compliance Act; Ten: International Collections Enforcement and Voluntary Disclosures; Eleven: Conclusions and Recommendations