International Tax Evasion in the Global Information Age

Name: International Tax Evasion in the Global Information Age
Brand: Palgrave Macmillan
Availability: OutOfStock
Rating: 5 (1 reviews)

By Kerzner, David S.

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Description

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 andcosts of international tax evasion for the global financial community, policy-makers, and practitioners alike.

Product details

Binding:: Paperback
Edition:: 1
Number of Pages:: 456
Release Date:: 2018-06-28
Publication Date:: 2018-06-28
Publisher:: Palgrave Macmillan
Languages:: Original: English
ISBN10:: 3319820966
ISBN13:: 9783319820965
GPSR Manufacturer Reference:: [email protected]
Weight:: 585 g
Height:: 14.8 cm
Width:: 21 cm
Thickness:: 2.5 cm

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