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Study into the role of tax intermediaries.

Author: Organisation for Economic Co-operation and Development.
Publisher: Paris : OECD, ©2008.
Edition/Format:   Print book : International government publication : EnglishView all editions and formats
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.
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Genre/Form: Online-Publikation
Additional Physical Format: Study into the role of tax intermediaries
[electronic resource]
(OCoLC)223731664
Material Type: Government publication, International government publication, Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Organisation for Economic Co-operation and Development.
ISBN: 9789264041790 9264041796
OCLC Number: 226227654
Description: 88 pages ; 27 cm
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.

Abstract:

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.

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