The Resource Whistleblowers and the evidentiary challenges in offshore tax evasion cases

Whistleblowers and the evidentiary challenges in offshore tax evasion cases

Label
Whistleblowers and the evidentiary challenges in offshore tax evasion cases
Title
Whistleblowers and the evidentiary challenges in offshore tax evasion cases
Creator
Subject
Language
eng
Summary
The article provides a high-level overview and comparison of the U.S. and Canadian whistleblower programs. Whereas the U.S. experience has resulted in the recovery of significant unreported tax dollars and successful tax prosecutions, the Canadian whistleblower program has, to date, had limited success. However, it is still too early in the program's existence to pass judgment on its efficacy. The Canadian program faces unique challenges. The public has yet to see the successful prosecution of any Canadian taxpayers with offshore financial accounts held in well-known financial institutions that have been named in successful U.S. prosecutions
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 65 (2017), no. 3 ; p. 637-649
http://library.link/vocab/creatorName
Chodikoff, D.W
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax evasion
  • offshore bank
  • case law
  • taxpayer rights
  • enforcement
Label
Whistleblowers and the evidentiary challenges in offshore tax evasion cases
Instantiates
Publication
Label
Whistleblowers and the evidentiary challenges in offshore tax evasion cases
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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