Building transparent tax compliance by banks.
This book analyzes the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal governance...
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| Online Access: |
Connect to online resource via OECD's online library |
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| Corporate Author: | |
| Format: | Book |
| Language: | English |
| Published: |
[Paris] :
OECD,
2009.
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| Subjects: |
| Summary: | This book analyzes the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal governance processes that banks use to manage tax risk and the prevention, detection and response strategies applied by different revenue bodies in responding to the challenges that banks pose. It makes a number of recommendations for revenue bodies and identifies best practices for consideration by banks.--Publisher's description. |
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| Item Description: | Also available in French under the title: Vers une discipline fiscale transparante dans le secteur bancaire. |
| Physical Description: | 135 pages : illustrations ; 27 cm. Also available online. |
| Bibliography: | Includes bibliographical references. |
| ISBN: | 9789264067820 9264067825 |
| Additional Physical Form available Note: | Also available online. |