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20090525120100.0 |
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080424s2008 fr b i000 0 eng d |
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|a 2008410848
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| 020 |
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|a 9789264041790
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|a 9264041796
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|a NLGGC
|b 309559782
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|a AU@
|b 000043015037
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| 035 |
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|a (OCoLC)ocn226227654
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| 035 |
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|a (OCoLC)226227654
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| 040 |
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|a NTE
|c NTE
|d DLC
|d AU@
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| 042 |
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|a lccopycat
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| 050 |
0 |
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|a HJ2305
|b .S86 2008
|
| 082 |
0 |
4 |
|a 336.2
|2 22
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| 097 |
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|3 Bib#:
|a 1115593
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| 245 |
0 |
0 |
|a Study into the role of tax intermediaries.
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| 260 |
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|a Paris :
|b OECD,
|c c2008.
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| 300 |
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|a 88 p. ;
|c 27 cm.
|
| 504 |
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|a Includes bibliographical references.
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| 505 |
2 |
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|a Introduction -- The Seoul declaration : a history, context and framework for this report -- The tax environment -- Responding to tax intermediaries who engage in aggressive tax planning -- Risk management -- The need for information -- Revenue body attributes -- The enhanced relationship -- Banks -- COnclusions and recommendations.
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| 520 |
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|a This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in "unacceptable tax minimization arrangements". In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue bodies.--Publisher's description.
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| 650 |
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0 |
|a Tax administration and procedure.
|
| 650 |
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0 |
|a Tax consultants.
|
| 710 |
2 |
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|a Organisation for Economic Co-operation and Development.
|
| 991 |
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|a 2009-02-13
|
| 992 |
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|a Created by sico, 13/02/2009. Updated by wewu, 25/05/2009.
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| 999 |
f |
f |
|i dc35be17-6b58-5d50-8b54-fa5f26696626
|s c793534b-e3b2-5622-a506-ad3d92b4e78c
|t 0
|
| 952 |
f |
f |
|p For loan
|a University Of Canterbury
|b UC Libraries
|c Central Library
|d Central Library, Level 9
|t 0
|e HJ 2305 .S933 2008
|h Library of Congress classification
|i Book
|m AU15379604B
|
