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Aggressive Tax Planning based on After-Tax Hedging / OECD.
- Format:
- Book
- Author/Creator:
- Organisation for Economic Co-operation and Development, author, issuing body.
- Language:
- English
- Subjects (All):
- Taxation.
- Physical Description:
- 1 online resource
- Place of Publication:
- Paris : OECD Publishing, 2013.
- Summary:
- Aggressive tax planning (ATP) schemes based on after-tax hedging pose a threat to countries' revenue base: empirical evidence suggests that hundreds of millions of USD are at stake, with a number of multi-billion USD transactions identified by certain countries. After having described in general terms the notion of hedging as a risk management tool and the effect of taxation on hedging transactions, this report illustrates the features of ATP schemes based on after-tax hedging, summarises the detection and response strategies that have been used by countries, highlights the compliance and policy issues arising from these schemes, and ends with a number of conclusions and recommendations.
- Notes:
- Description based on publisher supplied metadata and other sources.
- ISBN:
- 92-64-93808-7
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