Study into the role of tax intermediaries
This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements”. In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue bodies....
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD
2008.
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705394706719 |
Tabla de Contenidos:
- CONTENTS; Executive Summary; Chapter 1 - Introduction; Chapter 2 - The 2006 Seoul Declaration: A history, context and framework for this report; Chapter 3 - The tax environment; Chapter 4 - Responding to tax intermediaries who engage inaggressive tax planning; Chapter 5 - Risk management; Chapter 6 - The need for information; Chapter 7 - Revenue body attributes; Chapter 8 - The enhanced relationship; Chapter 9 - Banks; Chapter 10 - Conclusions and recommendations; Annex 4.1. Background; Annex 4.2. USA - Office of Professional Responsibility (OPR) and Circular 230
- Annex 4.3. USA - Future Compliance AgreementsAnnex 6.1. USA - Reportable transactions; Annex 6.2. UK - Disclosure regime; Annex 7.1. Achieving Commercial Awareness; Annex 7.2. The impartial approach; Annex 8.1. Ireland - The Co-operative Approach to Tax Compliance; Glossary
