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
Resource Information
The item Tools used by countries to counteract aggressive tax planning in light of transparency represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tools used by countries to counteract aggressive tax planning in light of transparency represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Tools used by countries to counteract aggressive tax planning in light of transparency
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tools-used-by-countries-to-counteract-aggressive/L0bDl0cRxhw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tools-used-by-countries-to-counteract-aggressive/L0bDl0cRxhw/">Tools used by countries to counteract aggressive tax planning in light of transparency</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tools-used-by-countries-to-counteract-aggressive/L0bDl0cRxhw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tools-used-by-countries-to-counteract-aggressive/L0bDl0cRxhw/">Tools used by countries to counteract aggressive tax planning in light of transparency</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
