Tools Used by Countries to Counteract Aggressive Tax Planning in Light of Transparency
The aim of this article is twofold. The first aim is to provide a comparative overview of the domestic anti-avoidance rules with specific reference to Brazil, Colombia, South Africa and Uruguay to evaluate the application of these rules to tackle aggressive tax planning. The second aim is to assess whether or not the application of general anti-avoidance rules (GAARs) in these countries is consistent and clear (transparent) for the taxpayer. The main argument is that to tackle aggressive tax planning, countries should have GAARs in accordance with the standard of fiscal transparency as developed in this article (i.e. availability, clarity, simplicity and reliability). Furthermore, the relationship between the taxpayer and tax administration should be enhanced considering mutual trust, legitimate expectations and respect for the taxpayers' rights. This article provides recommendations to enhance the relationship between tax administration and taxpayers to facilitate a coordinated relationship. Such a coordinated relationship means, on the one hand, that the governments (tax administrations) are provided access to the information regarding the activities of the taxpayer; and, on the other hand, that taxpayers voluntarily disclose the structure and nature of the economic activities or businesses in the country
Year of publication: |
2018
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Authors: | Mosquera Valderrama, Irma Johanna |
Other Persons: | Mazz, Addy (contributor) ; Schoueri, Luis Eduardo (contributor) ; Quiñones, Natalia (contributor) ; West, Craig (contributor) ; Pistone, Pasquale (contributor) ; Zimmer, Frederik (contributor) |
Publisher: |
[2018]: [S.l.] : SSRN |
Description of contents: | Abstract [papers.ssrn.com] |
Saved in:
Extent: | 1 Online-Ressource |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: Intertax 46(2), Kluwer Law International, ISSN: 0165-2826, 2018 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 10, 2007 erstellt Volltext nicht verfügbar |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012927864
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