The Resource Offshore tax evasion and tax reform : a multilateral perspective

Offshore tax evasion and tax reform : a multilateral perspective

Label
Offshore tax evasion and tax reform : a multilateral perspective
Title
Offshore tax evasion and tax reform : a multilateral perspective
Creator
Subject
Language
eng
Summary
This article seeks to examine the resources available to the Australian Tax Office in addressing the issue of offshore tax evasion through the use of tax havens. The discussion is made from a domestic law perspective such as audit powers, as well from an international perspective, via the use of tax treaties for exchange of information. The problems associated with bank secrecy rules are also covered
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 20 (2014),
http://library.link/vocab/creatorName
  • Nethercott, L
  • Anamourlis, T
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • tax evasion
  • offshore company
  • tax haven
  • tax treaty
  • exchange of information
  • bank secrecy
Label
Offshore tax evasion and tax reform : a multilateral perspective
Instantiates
Publication
Label
Offshore tax evasion and tax reform : a multilateral perspective
Publication

Library Locations

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      52.37366609999999 4.9336932
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