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From Seoul to Cape Town … and Beyond

Sue Bonney Head of Tax at KPMG Europe and Stephen Whitehead senior manager in KPMG's Tax Management Services team examine the OECD's Tax Intermediaries Study
When the Heads and Deputy Heads of tax administrations from 35 OECD countries meeting in Seoul in September 2006 agreed to initiate a study of the role of 'tax intermediaries' the context hardly indicated a very positive view of what the role of such intermediaries might be. The Seoul communiqué referred specifically to their role 'in relation to non-compliance and the promotion of unacceptable tax minimisation arrangements' and it did so as part of a section headed 'Confronting Non-Compliance with the Tax Laws in an International Context'.
Of course things are rarely that simple and the communiqué also recognised the...

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