Index

• Author: David Kerzner, David W. Chodikoff
• Pages: 365-372

365

INDEX

Administrative procedures for EOI

Canada, 238–39

United States, 239– 42

Advisory Pa nel on Canada’s System of

Internationa l Taxation, 191

Agreeme nt on Exchange of Informat ion on

Tax M atter s. See Model TIEA

Arnold, Bria n, 188–89

Arthurs Report, 20

Automatic Exchange. S ee also FATCA

Canada–US Tax Treaty, 235

Common Reporting S tandard, OECD

due diligence procedure s, 267–70

Financial A ccounts that are Report-

able Accounts, 263– 65

Financial A ccounts to be reviewed, 263

overview, 260– 61

Reporting Fi nancial Institutions,

261–63

trusts, 265–67

concerns, 253– 55, 270–71, 304 , 353

distinguished, 208

key features require d by OECD, 255–59

leaks, data, 2 44

Model Competen t Authority Agree ment,

259–60

Model Tax Treaty, 229

overview a nd policy background, 178–7 9,

247–53 , 255

recommendations, 3 56–57

statistics, 24 0, 248n4, 250n 20

Avi-Yonah, Reuven S, 88

Bank Leum i Group, 11

Bank of Nova Scotia , 149–50, 151–52

Bank Secrec y Act and the FBAR. Se e also

Voluntary disclosure, US

FATCA , 304

FBAR penalt ies, 323–31, 339, 351

Financial Cr imes Enforcement Network,

318

f‌inancial interes ts subject to FBAR

reportin g, 321–22

foreign accounts subject to FB AR re-

porting , 320

overview, 307– 8, 314–17

signature aut hority over foreign ac-

counts and record keeping, 3 22

Statement of Specif‌ied Foreign Fi nancial

Assets, 322–23

who must f‌ile the FBA R, 319–20

Bartie, Sus an, 20–21

Birkenfeld, Bradley, 74, 24 3n110

Bitcoin and virt ual currency, 9, 10n37

BNP Paribas, 10 –11

Brodzka, A licja and Sebastiano Gar uf‌i, 85

Canada–Sw itzerland Tax Treat y, 166– 67, 232