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  • 27-September-2012

    English, Excel, 6,716kb

    Dispositifs Hybrides: Questions de politique et de discipline fiscales

    Dispositifs Hybrides: Questions de politique et de discipline fiscales

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  • 5-March-2012

    English

    OECD recommends action on international tax loopholes

    Aggressive tax planning – untaxed income, multiple deductions and other forms of international tax arbitrage - is a growing concern for all governments.

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  • 5-March-2012

    English

    Hybrid Mismatch Arrangements: Tax Policy and Compliance Issues

    Aggressive Tax Planning is an increasing source of concern for many governments. This report describes the most common types of hybrid mismatch arrangements (i.e. arrangements exploiting differences in the tax treatment of instruments, entities or transfers between two or more countries) and the effects they aim to achieve. It summarises the tax policy issues raised by these arrangements and describes the policy options to address.

  • 11-October-2011

    English

    Revenue bodies and banks move towards transparent compliance

    Officials from revenue bodies, the banking sector and OECD met in Rome on 10-11 October to discuss ways to enhance the relationship between tax administrations and the banking industry and thus improve tax compliance.

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  • 25-August-2011

    English

    Corporate Loss Utilisation through Aggressive Tax Planning

    Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm’s length transfer pricing. After

  • 3-August-2011

    English

    Corporate Loss Utilisation through Aggressive Tax Planning

    Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm’s length transfer pricing. After having summarised aggressive tax planning schemes on losses, as well as country detection and response strategies, it offers a number of conclusions and recommendation for tax administration and tax policy officials.  
  • 11-March-2011

    English

    Disclosure initiatives on the rise

    The 2011 OECD report, "Tackling Aggressive Tax Planning through Improved Transparency and Disclosure".

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  • 1-February-2011

    English

    Tackling Aggressive Tax Planning through Improved Transparency and Disclosure

    01/02/2011 - Aggressive tax planning is a major risk to the revenue base of many countries. Countries have developed a number of strategies to deal with aggressive tax planning.

  • 15-September-2010

    English

    Addressing Tax Risks Involving Bank Losses

    The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008.  This comprehensive report sets the market context for bank losses and provides an overview of the tax treatment of such losses in 17 OECD countries; describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies; outlines the incentives that give rise to those risks; and describes the tools revenue bodies have to manage these potential compliance risks. It concludes with recommendations for revenue bodies and for banks on how risks involving bank losses can best be managed and reduced.
  • 15-September-2010

    English, , 609kb

    Addressing Tax Risks Involving Bank Losses

    Addressing Tax Risks Involving Bank Losses

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