This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in "unacceptable tax minimization arrangements". In addition, the identifies strategies for strengthening the relationship...
mehr
Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
Fernleihe:
uneingeschränkte Fernleihe, Kopie und Ausleihe
This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in "unacceptable tax minimization arrangements". In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue bodies.--Publisher's description
Introduction -- The Seoul declaration : a history, context and framework for this report -- The tax environment -- Responding to tax intermediaries who engage in aggressive tax planning -- Risk management -- The need for information -- Revenue body attributes -- The enhanced relationship -- Banks -- COnclusions and recommendations
Study into the role of tax intermediaries
Erschienen:
2008
Verlag:
OECD, Paris
This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in "unacceptable tax minimization arrangements". In addition, the identifies strategies for strengthening the relationship...
mehr
ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
Signatur:
08/58
Fernleihe:
keine Fernleihe
This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in "unacceptable tax minimization arrangements". In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue bodies.--Publisher's description
Introduction -- The Seoul declaration : a history, context and framework for this report -- The tax environment -- Responding to tax intermediaries who engage in aggressive tax planning -- Risk management -- The need for information -- Revenue body attributes -- The enhanced relationship -- Banks -- COnclusions and recommendations