International Tax Evasion in the Global Information Age

Chapter 1 Introduction and the Problem of Offshore Tax Evasion

Chapter 2 International Tax and the Roles of International Tax Policy and Tax Treaties

Chapter 3 The OECD’s War on Offshore Tax Evasion 1996–2014

Chapter 4 International Tax Enforcement in Canada

Chapter 5 International Tax Enforcement in the United States

Chapter 6 The Role of Canada’s Tax Information Exchange Agreements in the Fight against Offshore Tax Evasion

Chapter 7 Article 26 of the OECD Model Tax Convention on Income and on Capital

Chapter 8 Automatic Exchange of Information

Chapter 9 Foreign Account Tax Compliance Act

Chapter 10 International Collections Enforcement and Voluntary Disclosures