Building Transparent Tax Compliance by Banks
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.
Published on July 07, 2009
TABLE OF CONTENTS
Cover and Table of contents | |
Introduction | |
The banking environment and the financial crisis | |
Why revenue bodies are concerned about banks | |
Governance and risk management in banking | |
Revenue body risk management and response strategies | |
Tax evasion | |
Conclusions | |
Bibliography | |
Annex A | |
Annex B |
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