Building transparent tax compliance by banks.
Contributors: Organisation for Economic Co-operation and Development.; SourceOECD (Online service)
Publisher: OECD
Published: 2009
Place of publication: [Paris]
Language: eng
Number of pages: 135
ISBN-13: 9789264067820
Subjects: Banks and banking -- Taxation; Banks and banking; Bancos y operacios bancarias -- Impuestos
Other titles: Vers une discipline fiscale transparante dans le secteur bancaire.
Description: 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. The book makes a number of recommendations for revenue bodies and identifies best practices for consideration by banks.--Publisher's description.
Notes: Also available in French under the title: Vers une discipline fiscale transparante dans le secteur bancaire.

Includes bibliographical references.

Also available online.
Table of contents: title: Introduction; title: The banking environment and the financial crisis; title: Why revenue bodies are concerned about banks; title: Governance and risk management in banking; title: Revenue body risk management and response strategies; title: Tax evasion; title: Conclusions.