Munich Personal RePEc Archive

Aggressive Tax Policy versus Aggressive Tax Planning

Akın, Emre (2020): Aggressive Tax Policy versus Aggressive Tax Planning.


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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).

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