Study into the Role of Tax Intermediaries [electronic resource] /
Organisation for Economic Co-operation and Development.
Organisation for Economic Co-operation and Development.
Paris : OECD Publishing,
2008.
This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements”. In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue bodies.
Description based upon print version of record.
CONTENTS; Executive Summary; Chapter 1 - Introduction; Chapter 2 - The 2006 Seoul Declaration: A history, context and framework for this report; Chapter 3 - The tax environment; Chapter 4 - Responding to tax intermediaries who engage inaggressive tax planning; Chapter 5 - Risk management; Chapter 6 - The need for information; Chapter 7 - Revenue body attributes; Chapter 8 - The enhanced relationship; Chapter 9 - Banks; Chapter 10 - Conclusions and recommendations; Annex 4.1. Background; Annex 4.2. USA - Office of Professional Responsibility (OPR) and Circular 230
Annex 4.3. USA - Future Compliance AgreementsAnnex 6.1. USA - Reportable transactions; Annex 6.2. UK - Disclosure regime; Annex 7.1. Achieving Commercial Awareness; Annex 7.2. The impartial approach; Annex 8.1. Ireland - The Co-operative Approach to Tax Compliance; Glossary
Includes bibliographical references.
This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements”. In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue bodies.
Tax administration and procedure.
Tax consultants.