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

This book analyses the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal...

This paper was prepared as a background note for discussions on “The Optimal Design, Organisation and Powers of Competition Authorities” taking place at the December 2023 session of the OECD Competition Committee’s Working Party No. 3 on Co-operation and Enforcement.