Aggressive Tax Policy versus Aggressive Tax Planning

While the world taxpayers focus on aggressive tax planning, the world jurisdictions try to deal with that especially under the leadership OECD. Until now, it is hard to say that jurisdictions are successful to solve this problem. And some other countries have started to take unilateral measures to combat aggressive tax planning, which the author describes this as "aggressive tax policy"(ATPol)

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Year of publication:	2020
Authors:	Akın, Emre
Publisher:	[2020]: [S.l.] : SSRN
Subject:	Steuerplanung \| Tax planning \| Steuerpolitik \| Tax policy \| Steuervermeidung \| Tax avoidance

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Extent:	1 Online-Ressource (7 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 6, 2020 erstellt
Other identifiers:	10.2139/ssrn.3616689 [DOI]
Classification:	K33 - International Law ; K34 - Tax Law ; H26 - Tax Evasion
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012832301