Aggressive tax planning (ATP) schemes based on after-tax hedging pose a threat to countries’ revenue base: empirical … taxation on hedging transactions, this report illustrates the features of ATP schemes based on after-tax hedging, summarises …

services in the sharing and gig economy. It considers the different ways that tax administrations can best engage with platform … sellers, sharing and gig economy platforms, and each other to enable more effective tax compliance. The report is divided into …. The second chapter provides some examples of current approaches that are being taken by OECD Forum on Tax Administration …

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within … which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which … review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards …