Publications

Building Transparent Tax Compliance by Banks

Published on July 07, 2009

book
This book analyses the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal governance processes that banks use to manage tax risk and the prevention, detection and response strategies applied by different revenue bodies in responding to the challenges that banks pose. The book makes a number of recommendations for revenue bodies and identifies best practices for consideration by banks.

TABLE OF CONTENTS

Cover and Table of contents
Introduction
The banking environment and the financial crisis
Why revenue bodies are concerned about banks
Governance and risk management in banking
Revenue body risk management and response strategies
Tax evasion
Conclusions
Bibliography
Annex A
Annex B
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