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Taxing democracy : understanding tax avoidance and evasion
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ISBN: 1315241749 1351895966 0754622436 1351895974 1138264032 9781351895972 9781315241746 9781351895965 9780754622437 9780754622437 9781351895958 9781138264038 Year: 2016 Publisher: London ; New York : Routledge,

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Tax whistleblowers
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ISBN: 1634854020 9781634854023 1634854012 9781634854016 Year: 2016 Publisher: New York

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Preventing treaty abuse
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ISBN: 3709408377 9783709408377 9783709408384 3709408385 9783707335422 3707335429 Year: 2016 Volume: 101 Publisher: Linde Verlag

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International Tax Evasion in the Global Information Age
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ISBN: 3319404202 3319404210 Year: 2016 Publisher: Cham : Springer International Publishing : Imprint: Palgrave Macmillan,

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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.


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Italy : Technical Assistance Report-Enhancing Governance and Effectiveness of the Fiscal Agencies.
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ISBN: 1498375227 Year: 2016 Publisher: Washington, D.C. : International Monetary Fund,

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This Technical Assistance Report discusses measures to enhance the effectiveness of tax administration system in Italy. The Italian tax administration system comprises multiple entities, which demands tight coordination. Tax revenues are high, but collection performance in the main taxes is mixed. The agencies’ accountability framework to the Ministry of Economy and Finance is very detailed and should be more strategic. The agencies have not been empowered to develop their own medium-term strategic plan. A holistic approach to managing risks to the tax system is needed, including targeted compliance strategies. The accumulation of tax debts is alarming, and structural issues need to be addressed urgently.

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