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International tax enforcement may comprise an examination or investigation process, an enforcement or collections process, and, where warranted, a criminal prosecution process. This chapter will be of particular interest to professionals who work in wealth management, accounting, and law and who have clients with offshore or delinquent compliance issues concerning the tax or foreign-reporting laws of the United States. It explains the domestic administrative measures relied upon by the United States to obtain foreign-based taxpayer information for the purpose of conducting a civil audit or examination, or a criminal investigation. Without the ability to verify the foreign earned income of its citizens and residents, the United States would not be able to effectively or fairly administer its tax system, which is based on the taxation of worldwide income. Hence, the focus of this chapter is on understanding the framework of legal powers granted to the fiscal authorities in the United States to obtain taxpayer information for the administration and enforcement of their respective tax laws and to combat non-compliance related to offshore accounts, where this information is not currently in the government’s possession, or is otherwise unobtainable from an unwilling taxpayer or record holder.
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Kristoffersson, Eleonor et al, eds. Tax Secrecy and Tax Transparency: The Relevance of Confidentiality in Tax Law, Part 1 and Part 2 (Frankfurt am Main: PL Academic Research, 2013).
Larin, Gilles, & Alexandra Diebel. “The Swiss Twist: The Exchange-of-Information Provisions of the Canada–Switzerland Protocol” (2012) 60 Canadian Tax Journal 1.
Schenk-Geers, Tonny. International Exchange of Information and the Protection of Taxpayers, (Alphen aan den Rijn, NL: Kluwer Law International, 2009).
- International Tax Enforcement in the United States
David S. Kerzner
David W. Chodikoff
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