David W. Chodikoff

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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 … ; 405 View
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Preface

From: International Tax Evasion in the Global Information Age

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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. ; 3 $0.30 Add
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Introduction and the Problem of Offshore Tax Evasion

From: International Tax Evasion in the Global Information Age

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Overview of the problem of offshore tax evasion and review of recent events in international financial crime. ; 28 $2.80 Add
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International Tax and the Roles of International Tax Policy and Tax Treaties

From: International Tax Evasion in the Global Information Age

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Examination of basic concepts in international tax law, principal theories in international tax policy, and the role of tax treaties. ; 18 $1.80 Add
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The OECD’s War on Offshore Tax Evasion 1996-2014

From: International Tax Evasion in the Global Information Age

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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. ; 45 $4.50 Add
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International Tax Enforcement in Canada

From: International Tax Evasion in the Global Information Age

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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. ; 42 $4.20 Add
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International Tax Enforcement in the United States

From: International Tax Evasion in the Global Information Age

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Review of powers of the United States government to obtain foreign-based information about its taxpayers. ; 46 $4.60 Add
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The Role of Canada’s Tax Information Exchange Agreements in the Fight against Offshore Tax Evasion

From: International Tax Evasion in the Global Information Age

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Examination of the role of Canada’s tax information exchange agreements in the exchange of information with foreign jurisdictions. ; 44 $4.40 Add
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Article 26 of the OECD Model Tax Convention on Income and on Capital

From: International Tax Evasion in the Global Information Age

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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 … ; 22 $2.20 Add
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Automatic Exchange of Information

From: International Tax Evasion in the Global Information Age

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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 … ; 26 $2.60 Add
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Foreign Account Compliance Act

From: International Tax Evasion in the Global Information Age

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Examination of the Foreign Account Tax Compliance Act of the United States. ; 33 $3.30 Add
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International Collections Enforcement and Voluntary Disclosures

From: International Tax Evasion in the Global Information Age

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Overview of the voluntary disclosure process in Canada and the United States. ; 35 $3.50 Add
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Conclusions and Recommendations

From: International Tax Evasion in the Global Information Age

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Conclusions regarding the effectiveness of tax exchange information agreements and recommendations for changes to tax policy to combat international tax evasion. ; 16 $1.60 Add