David Kerzner
Showing all 13 results
| Title & Subtitle | Abstract | Contributors | Pages | Year | Purchase |
|---|---|---|---|---|---|
 International Tax Evasion in the Global Information Age |
International Tax Evasion in the Global Information Age provides the most comprehensive analysis of the OECD’s and Canada’s war on offshore tax evasion and offers a timely and … | David Kerzner; David W. Chodikoff | 405 | 2016 | View |
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From PrefaceFrom: International Tax Evasion in the Global Information Age |
The book is intended to assist professionals in the banking, financial, legal, tax and accounting sectors to grasp a technical understanding of international tax information exchange agreements. | David Kerzner; David W. Chodikoff | 3 | 2016 | $0.30 Add |
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From Introduction and the Problem of Offshore Tax EvasionFrom: International Tax Evasion in the Global Information Age |
Overview of the problem of offshore tax evasion and review of recent events in international financial crime. | David Kerzner; David W. Chodikoff | 28 | 2016 | $2.80 Add |
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From International Tax and the Roles of International Tax Policy and Tax TreatiesFrom: International Tax Evasion in the Global Information Age |
Examination of basic concepts in international tax law, principal theories in international tax policy, and the role of tax treaties. | David Kerzner; David W. Chodikoff | 18 | 2016 | $1.80 Add |
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From The OECD’s War on Offshore Tax Evasion 1996-2014From: International Tax Evasion in the Global Information Age |
Examination of the relationship between exchange of information mechanisms and the goals of international tax law in addressing the threat of tax havens and preferential tax regimes. | David Kerzner; David W. Chodikoff | 45 | 2016 | $4.50 Add |
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From International Tax Enforcement in CanadaFrom: International Tax Evasion in the Global Information Age |
Examination of powers and tools that the Canada Revenue Agency uses to obtain taxpayer information for an audit, whether for civil or criminal purposes, particularly in non-voluntary situations. | David Kerzner; David W. Chodikoff | 42 | 2016 | $4.20 Add |
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From International Tax Enforcement in the United StatesFrom: International Tax Evasion in the Global Information Age |
Review of powers of the United States government to obtain foreign-based information about its taxpayers. | David Kerzner; David W. Chodikoff | 46 | 2016 | $4.60 Add |
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From The Role of Canada’s Tax Information Exchange Agreements in the Fight against Offshore Tax EvasionFrom: International Tax Evasion in the Global Information Age |
Examination of the role of Canada’s tax information exchange agreements in the exchange of information with foreign jurisdictions. | David Kerzner; David W. Chodikoff | 44 | 2016 | $4.40 Add |
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From Article 26 of the OECD Model Tax Convention on Income and on CapitalFrom: International Tax Evasion in the Global Information Age |
Explanation of the article in the Model Tax Treaty that contains the rules governing exchange of information between two contracting states, including foreseeable relevance, privacy rights, and … | David Kerzner; David W. Chodikoff | 22 | 2016 | $2.20 Add |
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From Automatic Exchange of InformationFrom: International Tax Evasion in the Global Information Age |
Overview of the automatic exchange of information, as distinguished from spontaneous exchange and exchange upon request, arising from the systematic and periodic transmission of bulk taxpayer … | David Kerzner; David W. Chodikoff | 26 | 2016 | $2.60 Add |
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From Foreign Account Compliance ActFrom: International Tax Evasion in the Global Information Age |
Examination of the Foreign Account Tax Compliance Act of the United States. | David Kerzner; David W. Chodikoff | 33 | 2016 | $3.30 Add |
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From International Collections Enforcement and Voluntary DisclosuresFrom: International Tax Evasion in the Global Information Age |
Overview of the voluntary disclosure process in Canada and the United States. | David Kerzner; David W. Chodikoff | 35 | 2016 | $3.50 Add |
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From Conclusions and RecommendationsFrom: International Tax Evasion in the Global Information Age |
Conclusions regarding the effectiveness of tax exchange information agreements and recommendations for changes to tax policy to combat international tax evasion. | David Kerzner; David W. Chodikoff | 16 | 2016 | $1.60 Add |
