| 000 -LEADER | |
|---|---|
| fixed length control field | 01099nam a22001337a 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Granwell, Alan Winston |
| 245 ## - TITLE STATEMENT | |
| Title | Bank Secrecy, Exchange of Information, Voluntary Disclosure: Where Are We Now? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | London |
| Name of publisher | DLA Piper. |
| Year of publication | 2014 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 58p |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This presentation summarizes developments related to: Bank secrecy and exchange of information. Methods used by governments to identify the improper use of offshore accounts by taxpayers. The IRS view on international tax administration of high-net worth US individuals. The Obama Administration’s recent legislative proposals related to tax havens. The IRS penalty framework for voluntary disclosure of offshore accounts.Industrialized countries have heightened their scrutiny of offshore financial centers (a multi-trillion dollar industry) and the use of offshore accounts in efforts to recoup much needed tax revenues from taxpayers improperly using these centers to evade tax. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Banking secrecy Tax |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | iffoadatabase.trustafrica.org/iff/bank_secrecy_presentation_alan_w._granwell.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
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