Aggressive Tax Planning based on After‑Tax Hedging
收藏Organisation for Economic Co-operation and Development2026-03-14 收录
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Aggressive tax planning (ATP) schemes based on after-tax hedging pose a threat to countries’ revenue base: empirical evidence suggests that hundreds of millions of USD are at stake, with a number of multi-billion USD transactions identified by certain countries. After having described in general terms the notion of hedging as a risk management...
