Skip header and navigation
Law Libraries

International tax evasion in the global information age.

https://www.nblawlib-bib.ca/en/permalink/catalog4887
Author
David Kerzner
David W. Chodikoff
Date of Publication
2016
Call Number
KF 6334 K47 2016
Location
Fredericton
More detail
  1 Electronic Resource  
Author
David Kerzner
David W. Chodikoff
Responsibility
David Kerzner and David W. Chodikoff
Location
Toronto
Publisher
Irwin Law Inc.
Date of Publication
2016
Material Type
Book.
Physical Description
xxx, 373 pages ;
Series
Essentials of Canadian law.
Subjects
Tax evasion -- International law.
Tax evasion -- Canada.
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
Notes
Includes Table of Cases
Includes Index
Language
English
ISBN
978-1-55221-430-5
Call Number
KF 6334 K47 2016
Location
Fredericton
Website Notes
View Online
Accessible in LSNB Libraries vLex Irwin Law E-Book Collection
Electronic Resources
https://secure.lawsociety-barreau.nb.ca/memberprofile/Login.aspx
Less detail