GAAR - Trinidad & Tobago - Iatj.net
GAAR - Trinidad & Tobago - Iatj.net
GAAR - Trinidad & Tobago - Iatj.net
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International tax evasion and<br />
avoidance<br />
• Globalisation and the movement of persons regionally<br />
and internationally have provided ample scope for the<br />
avoidance of liability to tax where individuals who<br />
reside abroad may fail to file a tax return in the<br />
country of his citizenship.<br />
• There is also often the failure to report investment<br />
income derived from another country where such<br />
income is deposited outside the country of citizenship<br />
or main residency or which may take the form of<br />
bearer securities<br />
3rd IATJ Assembly Munich 18‐19 October 2012 15