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MACMILLAN International Tax Evasion in the Global Information Age - MACMILLAN

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Description

This comprehensive analysis examines the OECD's regulatory initiatives against offshore tax evasion in the modern era. The book explains emerging frameworks for global information exchange designed to combat tax evasion, whilst critically evaluating whether Automatic Exchange of Information (AEOI) provides a complete solution. Coverage includes the Foreign Account Tax Compliance Act (FATCA), AEOI and Common Reporting Standards (CRS), and the United States' extensive extra-territorial enforcement of its tax and reporting laws. Ideal for professionals, academics, and policymakers seeking to understand international tax compliance, regulatory evolution, and the complexities of cross-border financial reporting in an increasingly interconnected world.

Key Features

Explores OECD initiatives and regulatory regimes targeting offshore tax evasion in the global information age.

Examines Automatic Exchange of Information (AEOI) and Common Reporting Standards (CRS) frameworks for international tax compliance.

Analyses the Foreign Account Tax Compliance Act (FATCA) and its implications for financial institutions and taxpayers.

Addresses United States extra-territorial tax enforcement and reporting requirements affecting global financial systems.

Published by Palgrave Macmillan, offering academic rigour for business, finance and economics professionals.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
01 December 2016
Listed Since
05 May 2016

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