International tax evasion in the global information age.
https://www.nblawlib-bib.ca/link/catalog4887
- Author
- David Kerzner
- David W. Chodikoff
- Publication Date
- 2016
- Material Type
- Book.
- Call Number
- KF 6334 K47 2016
- Responsibility
- David Kerzner and David W. Chodikoff
- Author
- David Kerzner
- David W. Chodikoff
- Location
- Toronto
- Publisher
- Irwin Law Inc.
- Publication Date
- 2016
- Language
- English
- Material Type
- Book.
- Physical Description
- xxx, 373 pages ;
- ISBN
- 978-1-55221-430-5
- Series
- Essentials of Canadian law.
- 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
- Call Number
- KF 6334 K47 2016
- Location
- Fredericton