Global Trends in Information Reporting and Canada's Approach
J. Richard (Dick) Harvey
Villanova University School of Law and Graduate Tax Program
This paper is an edited transcript of a panel discussion presented on November 28, 2010 and appeared in Canadian Tax Foundation, 2010 Conference Report
Villanova Law/Public Policy Research Paper No. 2011-12
The panel participants discuss reporting requirements for uncertain tax positions and for authorities’ risk assessment of taxpayers in the United States, Australia, the United Kingdom, and Canada; disclosure requirements for specific transactions in those countries; and the potential impact of the requirements on taxpayers and tax advisers.
Number of Pages in PDF File: 25
Keywords: aggressive tax planning, Australia, disclosure, reporting, risk, United Kingdom, United StatesAccepted Paper Series
Date posted: September 1, 2011
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