The Resource The OECD challenges aggressive tax planning : a moving target

The OECD challenges aggressive tax planning : a moving target

Label
The OECD challenges aggressive tax planning : a moving target
Title
The OECD challenges aggressive tax planning : a moving target
Creator
Subject
Language
eng
Summary
The OECD is moving ahead in forestalling aggressive tax planning, but the Action 12 draft unevenly addresses mass market versus in-house tax schemes, and domestic versus international tax schemes. The aggressive tax planning community should be on notice. The authors find several deficiencies in the discussion draft of Action 12 (mandatory disclosure of aggressive tax schemes) of the OECD's base erosion and profit-shifting (BEPS) project
Citation source
In: Tax notes international. - Falls Church. - Vol. 79 (2015),
http://library.link/vocab/creatorName
  • Feinschreiber, R
  • Kent, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • aggressive tax planning
  • BEPS Project (OECD)
  • disclosure
Label
The OECD challenges aggressive tax planning : a moving target
Instantiates
Publication
Label
The OECD challenges aggressive tax planning : a moving target
Publication

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      52.3736660 4.9336932
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