Titlebook: International Tax Evasion in the Global Information Age; David S. Kerzner,David W. Chodikoff Book 2016 Irwin Law Inc. 2016 Cross-border in

Petechiae

Foreign Account Tax Compliance Act,nt in the history of international tax law. As detailed in Chapter ., the exchange of information (EOI) upon request standard in use between 2002 and 2016 is flawed, but that is not the only weakness in the OECD’s efforts to combat tax evasion. As explained in Chapter ., the US . initiative has been

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International Collections Enforcement and Voluntary Disclosures,the reporting of foreign bank and financial accounts under the .. The importance of the . cannot be overstated; as described below, its penalty provisions have been a major weapon wielded by the IRS against American citizens with bank accounts outside the United States. This chapter will provide imp

良心

Conclusions and Recommendations,nd development. The OECD identified the two primary contributors to these harmful tax practices as tax havens and so-called preferential tax regimes. It viewed tax havens (comprising for the most part sovereign countries or fiscally sovereign territories) as possessing four key identifying features:

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Book 2016thors 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

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Automatic Exchange of Information,advising their private clients. Due to the broad scope of the rules affecting trusts, professionals advising private clients will want to understand the implications of the rules for their clients’ trust structures as soon as possible.

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ibit offshore tax evasion and other global financial crimes..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

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https://doi.org/10.1007/978-3-319-40421-9Cross-border information exchange; FATCA; Foreign Account And Tax Compliance Act; Tax policy; Tax system