Engaging with high net worth individuals on tax compliance
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 the integrity of the tax system. This publication ex...
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| Autor Corporativo: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD
2009.
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705736106719 |
Tabla de Contenidos:
- Executive summary
- Introduction
- Annex C
- Glossary
- Annex B
- Annex D
- Co-operative strategies
- Voluntary disclosure regarding past non-compliance
- Annex A
- The environment and the risks
- General strategies to counter aggressive tax planning by high net worth individuals
- Organisational responses to dealing with tax risk posed by high net worth individuals.
