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OverviewInternational 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 valuable explanation of the policies and technical rules behind the new laws governing the global exchange of taxpayer information. This book provides indispensible legal information and analysis for the global financial community, professionals serving the wealth management industry, and policy-makers alike. Full Product DetailsAuthor: David Kerzner , David W. ChodikoffPublisher: Irwin Law Inc Imprint: Irwin Law Inc Weight: 0.544kg ISBN: 9781552214305ISBN 10: 1552214303 Pages: 404 Publication Date: 11 July 2016 Audience: College/higher education , Professional and scholarly , Tertiary & Higher Education , Professional & Vocational Format: Paperback Publisher's Status: Active Availability: In Print ![]() This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us. Table of ContentsForeword Preface Acknowledgements List of Abbreviations Chapter 1: Introduction and the Problem of Offshore Tax Evasion Chapter 2: International Tax and the Roles of International Tax Policy and Tax Treaties Chapter 3: The OECD’s War on Offshore Tax Evasion 1996–2014 Chapter 4: International Tax Enforcement in Canada Chapter 5: International Tax Enforcement in the United States Chapter 6: The Role of Canada’s Tax Information Exchange Agreements in theFight against Offshore Tax Evasion Chapter 7: Article 26 of the OECD Model Tax Convention on Income and on Capital Chapter 8: Automatic Exchange of Information Chapter 9: Foreign Account Tax Compliance Act Chapter 10: International Collections Enforcement and Voluntary Disclosures Chapter 11: Conclusions and Recommendations Table of Cases Index About the AuthorsReviews""This book thoughtfully considers the rapid growth of measures to combat tax evasion and addresses the delicate balance between the rights of states and those of taxpayers — a very accessible and worthwhile read."" In the News April 10, 2016 ‒ Canada Revenue Agency's case against KPMG over offshore 'sham' delayed — again (CBC News) April 11, 2016 ‒ How the CRA crackdown on tax dodgers stacks up (Toronto Star) June 17, 2016 ‒ Deals Canada signed to catch tax cheats allow billions in taxes to escape (CBC News) June 17, 2016 ‒ Tax loopholes cost Canada billions in lost revenue (Toronto Star) December 5, 2016 ‒ Queen’s PhD grad coauthors invaluable book to combat illegal tax practices (Queen's Law) November 6, 2017 ‒ Paradise Papers: What you need to know about this massive data dump (BNN) November 6, 2017 ‒ Paradise Papers (CBC Business News) *The wide-ranging material covered in the book will certainly bring practitioners up to speed on developments in international information exchange, and it will further policy makers’ and non-lawyers’ understanding of the legal context for information exchange in Canada and the United States . . . . The book is well written, and it’s a quick and accessible read."" ""This book will be an invaluable resource for any professional tasked with understanding or applying the complex legal rules governing this exchange of taxpayer information. I highly recommend it to all individuals involved in this area."" ""It is difficult to conceive of better timing for a volume on international tax evasion in the global information age. The volume provides the most comprehensive study of the topic to date and appears just as the OECD and G20 leaders have identified this subject as a central issue in international taxation for the next decade. This book should be on the desks of all practitioners and policy-makers."" Author InformationDavid Kerzner, LLB, LLM (Int Legal Studies), LLM (Tax) (NYU), PhD, is a US and cross-border tax lawyer in private practice in Toronto. David has over twenty-four years of experience in designing and implementing cross-border tax and legal solutions for companies, funds, and individuals. David is admitted to practice in the State of New York and the Province of Ontario, and is a Solicitor of the Senior Courts of England and Wales. David W. Chodikoff, BA (Spec Hons) (York), MA (Dalhousie), LLB (Dalhousie), specializes in tax litigation (civil and criminal). He is the national tax litigation lead and a partner at Miller Thomson LLP. David was a former counsel and a Crown prosecutor at the Department of Justice (Canada). He has over 100 reported decisions and has conducted more than 550 cases before the courts in Canada. Tab Content 6Author Website:Countries AvailableAll regions |