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Global Trends in Information Reporting and Canada's Approach

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

25 Pages Posted: 1 Sep 2011  

J. Richard (Dick) Harvey

Villanova University School of Law and Graduate Tax Program

Date Written: August 2011

Abstract

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.

Keywords: aggressive tax planning, Australia, disclosure, reporting, risk, United Kingdom, United States

Suggested Citation

Harvey, J. Richard (Dick), Global Trends in Information Reporting and Canada's Approach (August 2011). 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. Available at SSRN: https://ssrn.com/abstract=1920381

J. Richard Harvey (Contact Author)

Villanova University School of Law and Graduate Tax Program ( email )

299 N. Spring Mill Road
Villanova, PA 19085
United States
610-519-4474 (Phone)

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