Study into the Role of Tax Intermediaries

This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements”. In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue bodies.

10 mars 2008 90 pages Anglais

https://doi.org/10.1787/9789264041813-en 9789264041813 (PDF)

Auteur(s) : OCDE