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.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.859358&sl=1
| Ministère/Organisme | Canada Revenue Agency. |
|---|---|
| Titre | International tax gap and compliance results for the federal personal income tax system . |
| Type de publication | Monographie |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| 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. |
| Information sur la publication | [Ottawa] : Canada Revenue Agency, [2018] |
| Description | 54 p. : Col. ill. |
| Numéro de catalogue |
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| Descripteurs | Tax avoidance Personal income tax International finance |
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