International tax gap and compliance results for the federal personal income tax system .: Rv4-120/2018E-PDF
"This report presents what the CRA currently knows about the extent of potential revenue loss from hidden offshore investments held by individuals. Although estimating the international tax gap is recognized by experts and tax administrations as being challenging given that assets are purposely hidden outside national boundaries, this report relies on assumptions and global financial data developed by academics to estimate the tax gap related to hidden offshore investment income.." --Executive summary, p.3.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.859358&sl=0
| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | International tax gap and compliance results for the federal personal income tax system . |
| Publication type | Monograph |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Issued also in French under title: Écart fiscal à l'échelle internationale et résultats en matière d'observation pour le système d'impôt fédéral sur le revenu des particuliers. Cover title. Issued also in HTML format. Includes bibliographical references. |
| Publishing information | [Ottawa] : Canada Revenue Agency, [2018] |
| Description | 54 p. : Col. ill. |
| Catalogue number |
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| Subject terms | Tax avoidance Personal income tax International finance |