DRM - Module 8 - International issues

This document is the eighth of 15 modules belonging to the methodological course: DRM - Domestic Revenue Mobilisation.

Presentation Outline:

1.Aggressive tax planning

2.Tax treaty

3.Price manipulation

4.Transfer pricing

5.Debt shifting

6.Capital Gain Taxation

7.Tax ruling abuse

8.Solutions/recommendations

9.Fighting Illicit financial flow: exchange of information

10.Fighting money laundering