Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While … there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This … (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key …

This book analyzes the role banks play in the provision of aggressive tax planning arrangements. It examines the nature … their clients. It also explores the internal governance processes that banks use to manage tax risk and the prevention … of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and …