The OECD's work in this area focuses on helping governments to respond more quickly to tax risks, to identify trends and patterns already identified and experienced by some tax administrations, and to share experiences in dealing with them.
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The OECD base erosion and profit shifting project is looking at whether and why MNEs taxable profits are being allocated to locations different from those where the actual business activity takes place.
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The work of the Aggressive Tax Planning (ATP) Steering Group is supported by the ATP Directory, a secure online resource for government officials which is intended to help governments keep pace with aggressive tax planning.
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