Table of Contents

List of Abbreviations
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 theFight 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
Chapter 11: Conclusions and Recommendations
Table of Cases
About the Authors

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