Study into the role of tax intermediaries.
Contributors: Organisation for Economic Co-operation and Development.
Publisher: OECD
Published: 2008
Place of publication: Paris
Language: eng
Number of pages: 88
ISBN-13: 9789264041790
Subjects: Tax administration and procedure.; Tax consultants.; Impuestos -- Administración.
Description: This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in "unacceptable tax minimization arrangements". In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue bodies.--Publisher's description.
Notes: Includes bibliographical references.

Available both in print and online.
Table of contents: title: Introduction; title: The Seoul declaration : a history, context and framework for this report; title: The tax environment; title: Responding to tax intermediaries who engage in aggressive tax planning; title: Risk management; title: The need for information; title: Revenue body attributes; title: The enhanced relationship; title: Banks; title: COnclusions and recommendations.