TAX, SOCIETY & CULTURE

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Recent academic scholarship on FATCA

I am curious as to what Steven Dean had to say. I don't know if he still posts here.

Published May 02, 2013 by Tim

Second issue. There were a bunch a papers published five or six years ago that dealt with exit tax and expatriation law issues however I have not seen anything since or anything that ties exit tax issues to FATCA.

Published May 02, 2013 by Tim

The Standing Committee on Finance just published its report on tax havens and tax evasions. A couple of conclusions both the main report(Conservatives) and Liberal Party supplemental reject an a multilateral exchange of information system. Instead the suggest continuing TIEA's as the international "standard." The NDP supplemental does support a multilateral AEofI system. All three parties reject a Canadian unilateral FATCA regime and none of them give any hints as to where they stand on FATCA IGA's.

Published May 02, 2013 by Tim

http://www.parl.gc.ca/HousePublications/Publication.aspx?DocId=6085040&Language=E&Mode=1&Parl=41&Ses=1

Standing committee on Finance report

Published May 02, 2013 by Tim

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