Résumé

This book analyses 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.

Caractéristiques

Editeur : OCDE / OECD

Auteur(s) : Collective

Publication : 7 juillet 2009

Edition : 1ère édition

Intérieur : Noir & blanc

Support(s) : eBook [PDF + ePub + Mobipocket]

Contenu(s) : PDF, ePub, Mobipocket

Protection(s) : Marquage social (PDF), Marquage social (ePub), Marquage social (Mobipocket)

Taille(s) : 1,1 ko (PDF), 120 ko (ePub), 330 ko (Mobipocket)

Langue(s) : Anglais

Code(s) CLIL : 3177

EAN13 eBook [PDF + ePub + Mobipocket] : 9789264067851

EAN13 (papier) : 9789264067820

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