Building transparent tax compliance by banks.
نوع المادة : نصالناشر:[Paris] : OECD, 2009وصف:135 pages : illustrations ; 27 cmنوع المحتوى:- text
- unmediated
- volume
- 9789264067820
- 9264067825
- French title on title page verso: Vers une discipline fiscale transparante dans le secteur bancaire
- HG1766 .B85 2009
- Also available online.
نوع المادة | المكتبة الحالية | رقم الطلب | رقم النسخة | حالة | تاريخ الإستحقاق | الباركود | |
---|---|---|---|---|---|---|---|
كتاب | UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | HG1766 .B85 2009 (إستعراض الرف(يفتح أدناه)) | C.1 | Library Use Only | داخل المكتبة فقط | 30020000016919 |
This book analyzes 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.--Publisher's description.
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.
Also available online.
Includes bibliographical references.