| 000 | 02214nab a2200289 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190816110635.0 | ||
| 007 | ta | ||
| 008 | 180824s2018 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bapa _cES-MaIEF |
||
| 041 | _aeng | ||
| 245 | 0 |
_aTools used by countries to counteract aggressive tax planning in light of transparency _c Irma Mosquera Valderrama ... [et al.] |
|
| 260 | _c2018 | ||
| 504 | _aBibliografía. | ||
| 520 | _aThe article provides an overview of the domestic anti-avoidance rules with specific reference to Brazil, Colombia, South Africa and Uruguay to evaluate the application of these rules to tackle aggressive tax planning. Secondly, it assesses whether or not the application of general anti-avoidance rules (GAARs) in these countries is consistent and clear (transparent) for the taxpayer. The main argument is that to tackle aggressive tax planning, countries should have GAARs in accordance with the standard of fiscal transparency as developed in this article (i.e. availability, clarity, simplicity and reliability). Furthermore, the relationship between the taxpayer and tax administration should be enhanced considering mutual trust, legitimate expectations and respect for the taxpayers' rights. This article provides recommendations to enhance the relationship between tax administration and taxpayers to facilitate a coordinated relationship. Such a coordinated relationship means, on the one hand, that the governments (tax administrations) are provided access to the information regarding the activities of the taxpayer; and, on the other hand, that taxpayers voluntarily disclose the structure and nature of the economic activities or businesses in the country. | ||
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aPREVENCION _954712 |
|
| 650 | 4 |
_933442 _aBRASIL |
|
| 650 | 4 |
_aURUGUAY _948649 |
|
| 650 | 4 |
_aCOLOMBIA _937749 |
|
| 650 | 4 |
_948505 _aSUDAFRICA |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 700 | 1 |
_966389 _aMosquera Valderrama, Irma |
|
| 773 | 0 |
_9156926 _oOP 2141/2018/2 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 46, n. 2, February 2018, p. 140-155 |
|
| 942 | _cART | ||
| 999 |
_c138684 _d138684 |
||