International Tax Evasion in the Global Information Age

Index

• Preliminary sections
• Foreword
• Preface
• Acknowledgements
• List of Abbreviations
• 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
• The Role of Canada's Tax Information Exchange Agreements in the Fight against Offshore Tax Evasion
• International Tax Enforcement in the United States
• 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
• Table of Cases
• Index
• About the Authors