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THE

Global Information Age

David S. Kerzner & David W. Chodikoff

International Tax Evasion in the Global Information Age

David S. Kerzner • David W. Chodikoff

International Tax Evasion in the Global Information Age

David S. Kerzner Toronto, Canada

David W. Chodikoff Toronto, Canada

ISBN 978-3-319-40420-2 ISBN 978-3-319-40421-9 DOI 10.1007/978-3-319-40421-9

(eBook)

Library of Congress Control Number: 2016956909 © Irwin Law Inc. 2016 This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. Cover illustration: © OJO Images Ltd / Alamy Stock Photo Printed on acid-free paper This Palgrave Macmillan imprint is published by Springer Nature The registered company is Springer International Publishing AG The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland

Endorsement

“It is difficult to conceive of better timing for a volume on international tax evasion in the global information age. The volume provides the most comprehensive study of the topic to date and appears just as the OECD and G20 leaders have identified this subject as a central issue in international taxation for the next decade. This book should be on the desks of all practitioners and policy-makers.” — Richard Krever, Director, Taxation Law and Policy Research Group, Monash University, Melbourne “Tax evasion is one of the most important topics in the current international tax environment. This book thoughtfully considers the rapid growth of measures to combat tax evasion and addresses the delicate balance between the rights of states and those of taxpayers – a very accessible and worthwhile read.” — Liesl Fichardt, Partner, Head of Tax Disputes, Clifford Chance LLP, London

v

Foreword

In recent decades, the topic of cross-border tax information exchange has attracted considerable academic and policy attention. Beginning with the OECD’s Harmful Tax Competition report of 1998, OECD countries (and later many non-OECD countries) began to emphasize the need for effective