Monday, June 1, 1987
Volume:
3
Issue:
6
Abstract:
The Organization for Economic Cooperation and development (OECD) has published a study entitled International Tax Avoidance and Evasion. The Council of the OECD in its Recommendation on Tax Avoidance and Evasion of September 21,1977, mandated the Committee on Fiscal Affairs and Evasion of September 21, 1977, mandated the Committee on Fiscal Affairs to pursue a program of work to facilitate the anti-avoidance and evasion procedures of Member countries and improve the means avaliable for international cooperation and exchanges of information and experiences.