Aggressive Tax Planning Schemes : Detection Strategies and Emerging Research Areas and Roles (Presentation Slides)

In considering all the points highlighted in this presentation, as outlined by the OECD (see OECD (2011), Corporate Loss Utilization through Aggressive Tax Planning, OECD Publishing), one salient point to be accentuated relates to the disadvantage of audits as a means for detecting schemes involving tax losses.According to the OECD, they relate to past years and given reduced staff resource, as well as the gap between tax audits (which is getting longer).Concerns relating to the intelligence to be gained from audits, it is further re-iterated, does not facilitate tax administrators and policy makers' plans in implementing timely response strategies.Herein lies a role – not just for timeliness, but also for forensic accountants – particularly computer forensics