Aggressive Tax Policy versus Aggressive Tax Planning

7 Pages Posted: 8 Jul 2020

See all articles by Emre Akın

Emre Akın

Vienna University of Economics and Business; The Ministry of Finance; Istanbul University

Date Written: June 6, 2020

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

JEL Classification: K33, K34, H26

Suggested Citation

Akın, Emre, Aggressive Tax Policy versus Aggressive Tax Planning (June 6, 2020). Available at SSRN: https://ssrn.com/abstract=3616689 or http://dx.doi.org/10.2139/ssrn.3616689

Emre Akın (Contact Author)

Vienna University of Economics and Business ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria

The Ministry of Finance ( email )

Turkey
Turkey

Istanbul University ( email )

34459 Istanbul
Turkey

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
74
Abstract Views
270
rank
400,521
PlumX Metrics