Paul L. Caron
Dean


Wednesday, November 30, 2011

Zagaris: International Tax Enforcement Continues to Rise

Tax AnalystsBruce Zagaris (Berliner Corcoran & Rowe, Washington, D.C.), International Tax Enforcement Continues to Rise, 64 Tax Notes Int'l 653 (Nov. 28, 2011):

International tax enforcement is continuing to rise in all forms: multilaterally, bilaterally, and unilaterally. The trend will continue as governments look for more tax revenue and as globalization, free trade, and the information revolution enable individuals and businesses to move money, ideas, products, and know-how instantaneously. Tax authorities will struggle to keep pace with taxpayers and technology. Another trend is the continuing interaction between tax law and other types of enforcement law (for example, money laundering, corruption, fraud, and asset forfeiture) and international law.

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