Tax Risk Management by Development Banks

Journal
Author
Bol, Y.
Country
International
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2016 (Volume 18), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author considers the concept of tax risk management in the context of development banks and their investees, specifically in light of the influence of base erosion and profit shifting on the policy and risk management of such institutions.