Aggressive Tax Policy versus Aggressive Tax Planning
7 Pages Posted: 8 Jul 2020
Date Written: June 6, 2020
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
JEL Classification: K33, K34, H26
Suggested Citation: Suggested Citation