The Resource Corporate tax risk and tax avoidance: new approaches

Corporate tax risk and tax avoidance: new approaches

Label
Corporate tax risk and tax avoidance: new approaches
Title
Corporate tax risk and tax avoidance: new approaches
Creator
Subject
Language
eng
Summary
The relationship between tax authorities and large corporate taxpayers is a concern world-wide as can be seen from the 2008 OECD Study into the Role of Tax Intermediaries. In the United Kingdom, HMRC have been developing a risk rating approach to tax risk management as part of their Review of Links with Large Business. The approach is designed to promote an enhanced relationship between HMRC and the taxpayer, based on trust and transparency. The objectives include the improvement of resource allocation and the encouragement of companies to consider their position so as to achieve the benefits of low risk rating, which may involve altering their tax planning strategy. In addition, new approaches to tax avoidance legislation such as targeted anti-avoidance rules and principles-based legislation are being introduced or considered. This article discusses a survey of tax directors in which the authors used detailed tax planning scenarios to investigate the views of tax directors on the impact and success or otherwise of these new approaches
Citation source
In: British tax review. - London. - (2009),
http://library.link/vocab/creatorName
  • Freedman, J
  • Loomer, G.T
  • Vella, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • risk management
  • tax avoidance
  • tax authorities
Label
Corporate tax risk and tax avoidance: new approaches
Instantiates
Publication
Label
Corporate tax risk and tax avoidance: new approaches
Publication

Library Locations

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