The Resource The concept of 'aggressive tax planning' launched by the OECD and the EU commission in the BEPS era : redefining the border between legitimate and illegitimate tax planning

The concept of 'aggressive tax planning' launched by the OECD and the EU commission in the BEPS era : redefining the border between legitimate and illegitimate tax planning

Label
The concept of 'aggressive tax planning' launched by the OECD and the EU commission in the BEPS era : redefining the border between legitimate and illegitimate tax planning
Title
The concept of 'aggressive tax planning' launched by the OECD and the EU commission in the BEPS era : redefining the border between legitimate and illegitimate tax planning
Creator
Subject
Language
eng
Summary
In recent years, the need to prevent and combat aggressive tax planning has played a key role not only in the agendas of international organizations and supranational institutions (OECD, EU, G-20, UN), but also in the agendas of national tax administrations. In this context, given the constraints and problems that result from the traditional model of enforcing tax obligations, the OECD is working towards the implementation of a complementary model of cooperative compliance, which shall be regarded as an instrument to improve voluntary tax compliance and to prevent tax fraud, tax evasion and aggressive tax planning. This article addresses the fuzzy concept of aggressive tax planning in the framework of cooperative compliance programs and assesses how the 'tax paradigm' shift that is taking place at the international level (base erosion and profit shifting (BEPS) global tax reset) affects the delineation of the border between legitimate tax planning and tax avoidance, thus raising a number of issues and problems for taxpayers insofar as the redrawing of this thin red line has not been conducted in a globally uniform, transparent and consistent manner
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016),
http://library.link/vocab/creatorName
Calderón Carrero, J.M
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • United Nations
  • aggressive tax planning
  • tax avoidance
  • BEPS
  • tax compliance
  • tax fraud
  • tax evasion
Label
The concept of 'aggressive tax planning' launched by the OECD and the EU commission in the BEPS era : redefining the border between legitimate and illegitimate tax planning
Instantiates
Publication
Label
The concept of 'aggressive tax planning' launched by the OECD and the EU commission in the BEPS era : redefining the border between legitimate and illegitimate tax planning
Publication

Library Locations

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