OECD Report on Tax Arbitrage Through Closely Held Businesses

The OECD has released a report on Tax arbitrage through closely held businesses.

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Tax arbitrage through closely held businesses

This paper explores tax arbitrage incentives and behaviours in OECD countries, and their implications for tax systems more broadly. It focuses on how OECD tax systems might encourage business owners, in particular owners of unincorporated businesses and owner-managers of closely held incorporated businesses, to minimise their tax burdens through tax arbitrage…