http://www.oecd.org/document/46/0,3746,en_2649_34897_46987758_1_1_1_1,00.html?rssChId=34897

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. This report, approved by all OECD members, covers a range of approaches from mandatory disclosure rules to forms of co-operative compliance. The report provides a toolkit for those concerned with aggressive tax planning and recommends a careful review of the different approaches to inform both tax policy and compliance.

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