Not a member yet? Register now and get started.

lock and key

Sign in to your account.

Account Login

Forgot your password?

OECD’s report: Aggressive Tax Planning based on After-Tax Hedging

18 Mar Posted by in Blog | Comments

OECD has issued on 13 March 2013 a report in which this institution alerts tax authorities worldwide of the potential for aggressive tax planning (ATP) in situations where taxpayers factor in the tax effect of hedging transactions (“after-tax hedging”). The report, entitled “Aggressive Tax Planning based on After-Tax Hedging,” describes the features of ATP schemes, the challenges arising from such schemes and the tools that can be used by governments to detect and respond to ATP schemes.


Leave a comment