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- Title
Offshore Tax Fraud: IRS and DOJ Build New Cases Using Non-traditional International Evidence-Gathering Techniques.
- Authors
DWYER, JED; FERREIRA, MICHELLE X.; KAPLAN, BARBARA T.
- Abstract
The article offers information on the recent enforcement actions taken by the U.S. Internal Revenue Service (IRS) and Department of Justice (DOJ) in the area of offshore tax avoidance. Topics discussed include actions in the context of the collection of foreign evidence for use in the U.S., types of information that have been collected through these enforcement activities and concerns of IRS and DOJ regarding these information.
- Subjects
ENFORCEMENT Acts (United States); UNITED States. Internal Revenue Service; UNITED States. Dept. of Justice; TAX shelters; LAW enforcement
- Publication
Journal of Taxation & Regulation of Financial Institutions, 2015, Vol 29, Issue 1, p5
- ISSN
1547-3996
- Publication type
Article