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| Title: |
International tax evasion in the global information age |
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| Digital Access: |
Available |
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| Publication Date: |
2016 |
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| Table of Contents: |
- Introduction and the Problem of Offshore Tax Evasion
- International Tax and the Roles of International Tax Policy and Tax Treaties
- The OECD’s War on Offshore Tax Evasion 1996–2014
- International Tax Enforcement in Canada
- International Tax Enforcement in the United States
- The Role of Canada’s Tax Information Exchange Agreements in the Fight against Offshore Tax Evasion
- Article 26 of the OECD Model Tax Convention on Income and on Capital
- Automatic Exchange of Information
- Foreign Account Tax Compliance Act
- International Collections Enforcement and Voluntary Disclosures
- Conclusions and Recommendations
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| How to Access: |
| Login for remote access – Irwin Law |
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