This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements”. In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue bodies.
Table of contents:
Executive Summary Chapter 1. Introduction Chapter 2. The Seoul Declaration: A History, Context, and Framework for this Report Chapter 3. The Tax Environment Chapter 4. Responding to Tax Intermediaries Who Engage in Aggressive Tax Planning Chapter 5. Risk Management Chapter 6. The Need for Information Chapter 7. Revenue Body Attributes Chapter 8. The Enhanced Relationship Chapter 9. Banks Chapter 10. Conclusions and Recommendations Annex 4.1. Background Annex 4.2. USA - Office of Professional Responsibility (OPR) and Circular 230 Annex 4.3. USA - Future Compliance Agreements Annex 6.1. USA - Reportable Transactions Annex 6.2. UK - Disclosure Regime Annex 7.1. Achieving Commercial Awareness Annex 7.2. The Impartial Approach Annex 8.1. Ireland - The Cooperative Approach to Tax Compliance
