Study into the role of tax intermediaries.

Format:

Book

Government document

Contributor:

Organisation for Economic Co-operation and Development

Language:

English

Subjects (All):

Tax administration and procedure.

Tax consultants.

Physical Description:

88 pages ; 27 cm

Place of Publication:

Paris : OECD, [2008]

Summary:

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.

Contents:

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.

Notes:

Includes bibliographical references.

ISBN:

9789264041790

9264041796

OCLC:

226227654