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120214 ||| eng |
| 020 |
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|a 9789264067851
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| 245 |
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|a Building Transparent Tax Compliance by Banks
|h Elektronische Ressource
|c Organisation for Economic Co-operation and Development
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| 260 |
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|a Paris
|b OECD Publishing
|c 2009
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| 300 |
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|a 136 p.
|c 19 x 27cm
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| 505 |
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|a Cover and Table of contents -- Annex B -- Bibliography -- Tax evasion -- The banking environment and the financial crisis -- Governance and risk management in banking -- Introduction -- Annex A -- Revenue body risk management and response strategies -- Conclusions -- Why revenue bodies are concerned about banks
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| 653 |
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|a Taxation
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| 710 |
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|a Organisation for Economic Co-operation and Development
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| 041 |
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|a eng
|2 ISO 639-2
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| 989 |
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|b OECD
|a OECD Books and Papers
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| 024 |
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|a /10.1787/9789264067851-en
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| 856 |
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/9789264067851-en
|x Verlag
|3 Volltext
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|a 336
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| 520 |
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|a 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
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