Aggressive Tax Policy versus Aggressive Tax Planning

Emre Akın

MPRA Paper from University Library of Munich, Germany

Abstract: While the world taxpayers focus on aggressive tax planning, the world jurisdictions try to deal with that especially under the leadership OECD. Until now, it is hard to say that jurisdictions are successful to solve this problem. And some other countries have started to take unilateral measures to combat aggressive tax planning, which the author describes this as "aggressive tax policy"(ATPol).

Keywords: aggressive tax policy; aggressive tax planning; international tax; unilateral measures (search for similar items in EconPapers)
JEL-codes: F38 H26 K33 K34 (search for similar items in EconPapers)
Date: 2020-06-01
New Economics Papers: this item is included in nep-law, nep-pbe and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:100844

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