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- W3196819812 abstract "The article provides a high-level overview and comparison of the US and Canadian whistleblower programs. Whereas the US experience has resulted in the recovery of significant unreported tax dollars and successful tax prosecutions, the Canadian whistleblower program has, to date, had limited success. However, it is still too early in the program's existence to pass judgment on its efficacy. The Canadian program faces unique challenges. The public has yet to see the successful prosecution of any Canadian taxpayers with offshore financial accounts held in well-known financial institutions that have been named in successful US prosecutions." @default.
- W3196819812 created "2021-09-13" @default.
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- W3196819812 date "2018-01-18" @default.
- W3196819812 modified "2023-09-26" @default.
- W3196819812 title "Policy Forum: Whistleblowers and the Evidentiary Challenges in Offshore Tax Evasion Cases" @default.
- W3196819812 hasPublicationYear "2018" @default.
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