International Tax Evasion in the Global Information Age (Hardcover, 1st ed. 2016)

This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development's (OECD) war on offshore tax evasion. The authors explain the new emerging regulatory regimes on the global exchange of information to combat offshore tax evasion and analyse why Automatic Exchange of Information (AEOI) is not a "magic bullet" solution. Chapters include coverage of the Foreign Account Tax Compliance Act (FATCA), AEOI and the Common Reporting Standards (CRS), and the unprecedented extra-territorial enforcement by the United States of its tax and reporting laws, including the FBAR provisions of the Bank Secrecy Act. These new legal regimes directly impact nearly all financial institutions and financial service providers in the U.S., U.K., EU, Canada, and each of the 132 member jurisdictions of the OECD's Global Forum, as well as 8 million U.S. expats. In light of The Panama Papers, this book offers a timely and valuable contribution on the prevalence and costs of international tax evasion for the global financial community, policy-makers, and practitioners alike.

General

Imprint:	Springer International Publishing AG
Country of origin:	Switzerland
Release date:	December 2016
First published:	2016
Authors:	David S. Kerzner • David W. Chodikoff
Dimensions:	210 x 148 x 31mm (L x W x T)
Format:	Hardcover
Pages:	425
Edition:	1st ed. 2016
ISBN-13:	978-3-319-40420-2
Languages:	English
Subtitles:	English
Categories:	Books > Social sciences > Sociology, social studies > Crime & criminology > General Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law Books > Money & Finance > Public finance > Taxation
LSN:	3-319-40420-2
Barcode:	9783319404202

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