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International Tax Evasion in the Global Information Age

  • David S. Kerzner
  • David W. Chodikoff

Table of contents

  1. Front Matter
    Pages i-xxviii
  2. David S. Kerzner, David W. Chodikoff
    Pages 1-32
  3. David S. Kerzner, David W. Chodikoff
    Pages 33-52
  4. David S. Kerzner, David W. Chodikoff
    Pages 53-104
  5. David S. Kerzner, David W. Chodikoff
    Pages 105-152
  6. David S. Kerzner, David W. Chodikoff
    Pages 153-205
  7. David S. Kerzner, David W. Chodikoff
    Pages 257-281
  8. David S. Kerzner, David W. Chodikoff
    Pages 283-312
  9. David S. Kerzner, David W. Chodikoff
    Pages 313-351
  10. David S. Kerzner, David W. Chodikoff
    Pages 353-391
  11. David S. Kerzner, David W. Chodikoff
    Pages 393-411
  12. Back Matter
    Pages 413-425

About this book

Introduction

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.

Keywords

Cross-border information exchange FATCA Foreign Account And Tax Compliance Act Tax policy Tax systems Tax havens Tax Information Exchange Agreements TIEAs Offshore Tax Evasion Canada USA

Authors and affiliations

  • David S. Kerzner
    • 1
  • David W. Chodikoff
    • 2
  1. 1.TorontoCanada
  2. 2.OntarioCanada

Bibliographic information