International Tax Evasion in the Global Information Age

Business & Finance, Economics, Public Finance, Finance & Investing, Corporate Finance
Cover of the book International Tax Evasion in the Global Information Age by David S. Kerzner, David W. Chodikoff, Springer International Publishing
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: David S. Kerzner, David W. Chodikoff ISBN: 9783319404219
Publisher: Springer International Publishing Publication: November 21, 2016
Imprint: Palgrave Macmillan Language: English
Author: David S. Kerzner, David W. Chodikoff
ISBN: 9783319404219
Publisher: Springer International Publishing
Publication: November 21, 2016
Imprint: Palgrave Macmillan
Language: English

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.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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.

More books from Springer International Publishing

Cover of the book Web and Big Data by David S. Kerzner, David W. Chodikoff
Cover of the book Turbulence in the Solar Wind by David S. Kerzner, David W. Chodikoff
Cover of the book Immersive Learning Research Network by David S. Kerzner, David W. Chodikoff
Cover of the book Positive Systems by David S. Kerzner, David W. Chodikoff
Cover of the book Fundamentals of Laser-Assisted Micro- and Nanotechnologies by David S. Kerzner, David W. Chodikoff
Cover of the book Over the Human by David S. Kerzner, David W. Chodikoff
Cover of the book Natural and Artificial Computation for Biomedicine and Neuroscience by David S. Kerzner, David W. Chodikoff
Cover of the book Self-organized Criticality and Predictability in Atmospheric Flows by David S. Kerzner, David W. Chodikoff
Cover of the book String Processing and Information Retrieval by David S. Kerzner, David W. Chodikoff
Cover of the book Sinusoidal Three-Phase Windings of Electric Machines by David S. Kerzner, David W. Chodikoff
Cover of the book Political Marketing in the 2016 U.S. Presidential Election by David S. Kerzner, David W. Chodikoff
Cover of the book Stem Cells, Pre-neoplasia, and Early Cancer of the Upper Gastrointestinal Tract by David S. Kerzner, David W. Chodikoff
Cover of the book High Field Plasmonics by David S. Kerzner, David W. Chodikoff
Cover of the book Constructive Side-Channel Analysis and Secure Design by David S. Kerzner, David W. Chodikoff
Cover of the book The Gender of Informal Politics by David S. Kerzner, David W. Chodikoff
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy