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Aggressive Tax Planning Based on After-Tax Hedging.
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- Author(s): T. E.
- Source:
Canadian Tax Journal. 2013, Vol. 61 Issue 4, p1235-1236. 2p.
- Subject Terms:
- Additional Information
- Abstract:
The article offers information on the significance of aggressive tax planning, which is a standard after-tax hedging technique to generate premium return or transfer a tax benefit for corporate taxpayers. Topics discussed include the detection strategies and responses used by tax administrations and policy makers, the General Anti Avoidance Rule (GAAR), and tax rates in different tax jurisdictions.
