Study into the Role of Tax Intermediaries

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10 Mar 2008
9789264041813 (PDF) ;9789264041790(print)

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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.

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Table of Contents

Executive Summary
Chapter 1. Introduction
Chapter 2. The Seoul Declaration: A History, Context, and Framework for this Report
Chapter 3. The Tax Environment
Chapter 4. Responding to Tax Intermediaries Who Engage in Aggressive Tax Planning
Chapter 5. Risk Management
Chapter 6. The Need for Information
Chapter 7. Revenue Body Attributes
Chapter 8. The Enhanced Relationship
Chapter 9. Banks
Chapter 10. Conclusions and Recommendations
Annex 4.1. Background
Annex 4.2. USA - Office of Professional Responsibility (OPR) and Circular 230
Annex 4.3. USA - Future Compliance Agreements
Annex 6.1. USA - Reportable Transactions
Annex 6.2. UK - Disclosure Regime
Annex 7.1. Achieving Commercial Awareness
Annex 7.2. The Impartial Approach
Annex 8.1. Ireland - The Cooperative Approach to Tax Compliance

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