International - OECD Actions To Counter Tax Evasion and Tax Avoidance (2013): Base Erosion and Profit Shifting and the Proposed Action Plan, Aggressive Tax Planning Based on After-Tax Hedging and Automatic Exchange of Information as the New Standard
- A. Cracea
- European Taxation, 2013 (Volume 53), No 11
- 9 October 2013
In this article, the author provides an overview of the reports issued by the OECD in the first part of 2013 addressing tax avoidance and tax evasion. The OECD has joined forces with the G20 to combat base erosion and profit shifting and has made significant progress in setting automatic exchange of information as the new standard.