Dr. Jack Manhire gets a tip of the hat for pointing out the following blog post on Federal Tax Crimes
- The IRS might use a summons (presumably John Doe Summons) to obtain offshore credit
Tax Administration 2015 is the sixth edition of the OECD’s comparative information series on tax administration. The report, which surveys 56 advanced and emerging economies (including all OECD, EU, and G20 countries), includes for the first time information: Costa Rica, Croatia, Morocco and Thailand. The series identifies fundamental elements of modern tax administration systems and uses data, analyses and examples to identify key performance trends, recent innovations, and examples of good practice.