International Tax Evasion in the Global Information Age

Overview

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 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.

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)

Reviews

“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.” — Richard Krever, Director, Taxation Law and Policy Research Group, Monash University, Melbourne

“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.”— Liesl Fichardt, Partner, Head of Tax Disputes, Clifford Chance LLP, London

“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.” — The Hon. Marshall Rothstein, Justice of the Supreme Court of Canada, retired

"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.” — Canadian Tax Journal/Revue Fiscale Canadienne (2017) 65:2, 541-57

Table of Contents

Foreword
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 Authors

Of interest...