Author: OECD
Publisher: OECD Publishing
ISBN: 926406785X
Category :
Languages : en
Pages : 139
Book Description
This book analyses the nature of banking, its complex financing transactions and how they are used by both banks and their clients in tax planning. It also explores the processes that banks use to manage tax risk and the prevention, detection and response strategies applied by revenue bodies.
Building Transparent Tax Compliance by Banks
Building Transparent Tax Compliance by Banks
Author: OECD. Publishing
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 139
Book Description
This book analyses the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal governance processes that banks use to manage tax risk and the prevention, detection and response strategies applied by different revenue bodies in responding to the challenges that banks pose. The book makes a number of recommendations for revenue bodies and identifies best practices for consideration by banks.
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 139
Book Description
This book analyses the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal governance processes that banks use to manage tax risk and the prevention, detection and response strategies applied by different revenue bodies in responding to the challenges that banks pose. The book makes a number of recommendations for revenue bodies and identifies best practices for consideration by banks.
Building Transparent Tax Compliance by Banks
Author:
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 135
Book Description
This book analyzes the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal governance processes that banks use to manage tax risk and the prevention, detection and response strategies applied by different revenue bodies in responding to the challenges that banks pose. The book makes a number of recommendations for revenue bodies and identifies best practices for consideration by banks.--Publisher's description.
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 135
Book Description
This book analyzes the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal governance processes that banks use to manage tax risk and the prevention, detection and response strategies applied by different revenue bodies in responding to the challenges that banks pose. The book makes a number of recommendations for revenue bodies and identifies best practices for consideration by banks.--Publisher's description.
Building Transparent Tax Compliance by Banks
Author:
Publisher:
ISBN:
Category :
Languages : de
Pages :
Book Description
Publisher:
ISBN:
Category :
Languages : de
Pages :
Book Description
Addressing Tax Risks Involving Bank Losses
Author: OECD
Publisher: OECD Publishing
ISBN: 9789264088672
Category :
Languages : en
Pages : 88
Book Description
This book provides an overview of the tax treatment of banks’ tax losses losses in 17 OECD countries; describes the tax risks that arise in relation to these losses; outlines the incentives that give rise to these risks, and describes how these risks can be reduced.
Publisher: OECD Publishing
ISBN: 9789264088672
Category :
Languages : en
Pages : 88
Book Description
This book provides an overview of the tax treatment of banks’ tax losses losses in 17 OECD countries; describes the tax risks that arise in relation to these losses; outlines the incentives that give rise to these risks, and describes how these risks can be reduced.
Tax Compliance by Design Achieving Improved SME Tax Compliance by Adopting a System Perspective
Author: OECD
Publisher: OECD Publishing
ISBN: 9264223215
Category :
Languages : en
Pages : 64
Book Description
This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
Publisher: OECD Publishing
ISBN: 9264223215
Category :
Languages : en
Pages : 64
Book Description
This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
Engaging with High Net Worth Individuals on Tax Compliance
Author: OECD
Publisher: OECD Publishing
ISBN: 9264068872
Category :
Languages : en
Pages : 112
Book Description
High Net Worth Individuals (HNWIs) pose significant challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on ...
Publisher: OECD Publishing
ISBN: 9264068872
Category :
Languages : en
Pages : 112
Book Description
High Net Worth Individuals (HNWIs) pose significant challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on ...
Corporate Loss Utilisation through Aggressive Tax Planning
Author: OECD
Publisher: OECD Publishing
ISBN: 9789264119215
Category :
Languages : en
Pages : 92
Book Description
After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and non-arm’s length transfer pricing.
Publisher: OECD Publishing
ISBN: 9789264119215
Category :
Languages : en
Pages : 92
Book Description
After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and non-arm’s length transfer pricing.
Addressing Tax Risks Involving Bank Losses
Author: OECD
Publisher: OECD Publishing
ISBN: 9264088687
Category :
Languages : en
Pages : 91
Book Description
This book provides an overview of the tax treatment of banks’ tax losses losses in 17 OECD countries; describes the tax risks that arise in relation to these losses; outlines the incentives that give rise to these risks, and describes how these risks can be reduced.
Publisher: OECD Publishing
ISBN: 9264088687
Category :
Languages : en
Pages : 91
Book Description
This book provides an overview of the tax treatment of banks’ tax losses losses in 17 OECD countries; describes the tax risks that arise in relation to these losses; outlines the incentives that give rise to these risks, and describes how these risks can be reduced.
Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies
Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.