The Resource Tools used by countries to counteract aggressive tax planning in light of transparency

Tools used by countries to counteract aggressive tax planning in light of transparency

Label
Tools used by countries to counteract aggressive tax planning in light of transparency
Title
Tools used by countries to counteract aggressive tax planning in light of transparency
Creator
Subject
Language
eng
Summary
The article provides an overview of the domestic anti-avoidance rules with specific reference to Brazil, Colombia, South Africa and Uruguay to evaluate the application of these rules to tackle aggressive tax planning. Secondly, it assesses whether or not the application of general anti-avoidance rules (GAARs) in these countries is consistent and clear (transparent) for the taxpayer. The main argument is that to tackle aggressive tax planning, countries should have GAARs in accordance with the standard of fiscal transparency as developed in this article (i.e. availability, clarity, simplicity and reliability). Furthermore, the relationship between the taxpayer and tax administration should be enhanced considering mutual trust, legitimate expectations and respect for the taxpayers' rights. This article provides recommendations to enhance the relationship between tax administration and taxpayers to facilitate a coordinated relationship. Such a coordinated relationship means, on the one hand, that the governments (tax administrations) are provided access to the information regarding the activities of the taxpayer; and, on the other hand, that taxpayers voluntarily disclose the structure and nature of the economic activities or businesses in the country
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 46 (2018), no. 2 ; p. 140-155
http://library.link/vocab/creatorName
  • Mosquera Valderrama, I.J
  • Mazz, A
  • Schoueri, L.E
  • Quiñones, N
  • West, C
  • Pistone, P
  • Zimmer, F
Geographic coverage
  • South America
  • Africa
Language note
English
http://library.link/vocab/subjectName
  • aggressive tax planning
  • GAAR
  • tax authorities
  • taxpayer rights
  • cooperative compliance
Label
Tools used by countries to counteract aggressive tax planning in light of transparency
Instantiates
Publication
Label
Tools used by countries to counteract aggressive tax planning in light of transparency
Publication

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      52.37366609999999 4.9336932
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