TY - BOOK ID - 14228676 TI - International Tax Evasion in the Global Information Age AU - Kerzner, David S. AU - Chodikoff, David W. PY - 2016 SN - 3319404202 3319404210 PB - Cham : Springer International Publishing : Imprint: Palgrave Macmillan, DB - UniCat KW - Finance. KW - Finance, Public. KW - Corporations KW - Corporate Finance. KW - Public Finance. KW - Tax evasion (International law) KW - Tax evasion. KW - Tax evasion KW - Evasion, Fiscal KW - Fiscal evasion KW - Tax avoidance KW - Tax delinquency KW - Tax-dodging KW - Tax fraud KW - Taxation KW - Taxation, Evasion of KW - Evasion KW - White collar crimes KW - International law KW - Corporations-Finance. KW - Cameralistics KW - Public finance KW - Currency question KW - Public finances KW - Corporations—Finance. UR - https://www.unicat.be/uniCat?func=search&query=sysid:14228676 AB - 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. ER -