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  2. Contributed Articles Tagged 'enforcement'

Contributed Articles Tagged 'enforcement'



  • Friday, November 18, 2016

    For a long time, Hong Kong has established itself as a special financial centre. However, it has also positioned itself strategically as a perfect destination for business start-ups...
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  • TIEAs explained
    Contributed by by Dirk De Wolf
    Thursday, January 22, 2015

    Conflict can emerge when a country must access information that may be protected by a foreign legal system, in order to enforce its own laws. These types of conflicts have generally been resolved through the execution of collaborative...
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  • FATCA "Sea Change"
    Contributed by Lynne Swanson
    Monday, June 9, 2014

    In recent testimony before the Canadian House of Commons Finance Committee, Queen's University law professor Arthur Cockfield testified the American Foreign Account Tax Compliance Act (FATCA) "is really a sea change" in the long-standing tax information exchange relationship between Canada and the United States.
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  • Interpretation and Application of Tax Treaties
    Contributed by CA. Karnik Gulati
    Friday, January 3, 2014

    A tax treaty is a contract between two or more sovereign governments. Tax treaties are international agreements under public international law. The main objective of tax treaties is avoidance of double taxation and prevention of fiscal evasion.
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