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dc.date.accessioned2020-01-30T19:14:02Z
dc.date.available2020-01-30T19:14:02Z
dc.date.created2018-11-22T20:09:10Z
dc.date.issued2018
dc.identifier.citationValderrama, Irma Mosquera Mazz, Addy Schoueri, Luis Eduardo Quinones, Natalia West, Craig Pistone, Pasquale Zimmer, Frederik . Tools used by countries to Counteract Aggressive tax planning in light of transparency. Intertax. 2018, 46(2), 140-155
dc.identifier.urihttp://hdl.handle.net/10852/72609
dc.description.abstractThe aim of this article is twofold. The first aim is to provide a comparative 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. The second aim is to assess 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.
dc.languageEN
dc.titleTools used by countries to Counteract Aggressive tax planning in light of transparency
dc.typeJournal article
dc.creator.authorValderrama, Irma Mosquera
dc.creator.authorMazz, Addy
dc.creator.authorSchoueri, Luis Eduardo
dc.creator.authorQuinones, Natalia
dc.creator.authorWest, Craig
dc.creator.authorPistone, Pasquale
dc.creator.authorZimmer, Frederik
cristin.unitcode185,12,5,0
cristin.unitnameInstitutt for offentlig rett
cristin.ispublishedtrue
cristin.fulltextoriginal
cristin.qualitycode1
dc.identifier.cristin1634012
dc.identifier.bibliographiccitationinfo:ofi/fmt:kev:mtx:ctx&ctx_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.jtitle=Intertax&rft.volume=46&rft.spage=140&rft.date=2018
dc.identifier.jtitleIntertax
dc.identifier.volume46
dc.identifier.issue2
dc.identifier.startpage140
dc.identifier.endpage155
dc.identifier.urnURN:NBN:no-75726
dc.type.documentTidsskriftartikkel
dc.type.peerreviewedPeer reviewed
dc.source.issn0165-2826
dc.identifier.fulltextFulltext https://www.duo.uio.no/bitstream/handle/10852/72609/1/intertax_tools_to_counteract_aggressive_tax_planning.pdf
dc.type.versionPublishedVersion


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