The Resource Aggressive tax planning based on after-tax hedging

Aggressive tax planning based on after-tax hedging

Label
Aggressive tax planning based on after-tax hedging
Title
Aggressive tax planning based on after-tax hedging
Subject
Language
eng
Summary
This report describes the features of aggressive tax planning (ATP) schemes based on after-tax hedging as well as the strategies used by countries to detect and respond to those schemes. The report, which draws from schemes submitted to the OECD Directory on Aggressive Tax Planning, also highlights a number of challenges from a compliance and policy perspective. 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
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD
  • aggressive tax planning
  • risk management
  • hedging transaction
Label
Aggressive tax planning based on after-tax hedging
Instantiates
Publication
Extent
43 p.
Label
Aggressive tax planning based on after-tax hedging
Publication
Extent
43 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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