Hedging through the tax charge: a threat to tax revenue

Aggressive tax planning (ATP) schemes based on after-tax hedging pose a threat to countries’ revenue base. Empirical evidence suggests that hundreds of millions of USD are at stake, with a number of multi-billion transactions identified by countries.

Aggressive Tax Planning based on After-Tax Hedging

Aggressive Tax Planning based on After-Tax Hedging

Dispositifs Hybrides: Questions de politique et de discipline fiscales

Dispositifs Hybrides: Questions de politique et de discipline fiscales

OECD's work on Aggressive Tax Planning

The OECD's work on Aggressive Tax Planning focuses on helping tax authorities 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

Related Documents

• OECD Aggressive Tax Planning Directory

Hybrids Report ENG

Hybrids Report ENG

Hybrid Mismatch Arrangements: Tax Policy and Compliance Issues

Aggressive Tax Planning is an increasing source of concern for many governments. This report describes the most common types of hybrid mismatch arrangements (i.e. arrangements exploiting differences in the tax treatment of instruments, entities or transfers between two or more countries) and the effects they aim to achieve. It summarises the tax policy issues raised by these arrangements and describes the policy options to address

Related Documents

• Addressing Tax Risks Involving Bank Losses
• Building transparent tax compliance by banks
• Study into the Role of Tax Intermediaries
• Framework for a Voluntary Code of Conduct for Revenue Bodies and Banks
• Fighting unintended double non-taxation
• Aggressive Tax Planning

Revenue bodies and banks move towards transparent compliance

Officials from revenue bodies, the banking sector and OECD met in Rome on 10-11 October to discuss ways to enhance the relationship between tax administrations and the banking industry and thus improve tax compliance.

Corporate Loss Utilisation through Aggressive Tax Planning

Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm’s length transfer pricing. After

Related Documents

• Addressing Tax Risks Involving Bank Losses
• Building transparent tax compliance by banks
• Study into the Role of Tax Intermediaries
• Framework for a Voluntary Code of Conduct for Revenue Bodies and Banks
• Aggressive Tax Planning

Disclosure initiatives on the rise

The 2011 OECD report, "Tackling Aggressive Tax Planning through Improved Transparency and Disclosure".

Tackling Aggressive Tax Planning through Improved Transparency and Disclosure

01/02/2011 - Aggressive tax planning is a major risk to the revenue base of many countries. Countries have developed a number of strategies to deal with aggressive tax planning.

Related Documents

• OECD's work on Aggressive Tax Planning