Taxing Digital Assets

'” This paper provides an overview of the general problem faced by U.S. authorities trying to obtain tax information from abroad, describes the recent offshore ... AEOI is an effective tool for accessing information that improves efforts against tax evasion and avoidance as it supplements the tax information already held ... Apr 2, 2023 ... The Offshore Leaks Database allows us to observe the number of entities incorporated as reported in multiple leaks. The information draws on the ... Oct 22, 2018 ... The Struggle for Global Tax Regulation · In this highly informative, nuanced, and balanced book, J. C. Sharman narrates the fascinating story of ... SECTION 1. The legislature finds that corporations use complicated schemes to shift domestic earnings to subsidiaries incorporated in offshore tax havens or ... Mar 9, 2023 ... ... information exchange with tax havens in tax evasion ... research on offshore tax evasion, which often focuses on wealth held in havens. ... taxpayers, including multinational firms, and prevents elites from hiding their monies in offshore tax havens. In particular, broader conceptions of the ... ... tax havens for tax evasion. ... The default rule can be avoided if the foreign entities provide the government with information regarding U.S. taxpayers. Dec 15, 2022 ... 35GAO, Offshore Tax Evasion: IRS Has Collected Billions of Dollars, but May be Missing ... information with respect to each prohibited tax shelter. Dec 8, 2022 ... Transparency will dissuade image-conscious corporations from abusing tax havens. Lawmakers need this information to close loopholes: Relying on ...