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Author:   David S. Kerzner ,  David W. Chodikoff
Publisher:   Springer International Publishing AG
Imprint:   Springer International Publishing AG
Edition:   1st ed. 2016
Dimensions:   Width: 14.80cm , Height: 2.90cm , Length: 21.00cm
Weight:   6.871kg
ISBN:  

9783319404202

ISBN 10:   3319404202
Pages:   425
Publication Date:   01 December 2016
Audience:   College/higher education ,  Undergraduate ,  Postgraduate, Research & Scholarly
Format:   Hardback
Publisher's Status:   Active
Availability:   Manufactured on demand  
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Language:   English

Table of Contents

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 the Fight 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.

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Author Information

David Kerzner, LL.M. (Tax) (NYU, USA), Ph.D. (Queen’s University, Canada) practices international tax law in Toronto and New York. He is admitted to the bar in New York, Ontario, and as a Solicitor of the Senior Courts of England & Wales.  His co-authored books include: The Tax Advisor’s Guide to the Canada-U.S. Tax Treaty and The Manager’s Guide to International Tax. David W. Chodikoff is the National Tax Litigation Lead of Miller Thomson LLP, Canada.  He has conducted more than 550 cases before the courts in Canada and has over 100 reported decisions. David is the editor and contributing author to six tax books. David is the recipient of numerous national and international awards. 

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