Study into the Role of Tax Intermediaries [electronic resource] / Organisation for Economic Co-opera...
Study into the Role of Tax Intermediaries [electronic resource] / Organisation for Economic Co-opera...
Study into the Role of Tax Intermediaries [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2008.
Alternative title
Date
2008.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (92 p.)
Content type
text
Media type
computer
Carrier type
online resource
Contents
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...
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
Publication information
Publisher
Paris : OECD Publishing, 2008.
Date Published
2008.
Subjects
More information
Scope and Contents
Summary
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.
Alternative Titles
Full title
Study into the Role of Tax Intermediaries [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Author / Artists
Notes
General note
Description based upon print version of record.
Includes bibliographical references.
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK3lrAPb8b
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3lrAPb8b
Other Identifiers
ISBN
92-64-04181-8
1-281-71958-7
DDC
300
MMS ID
991023943089002626
