As the tendency of universal struggle against aggressive tax planning and tax evasion spread, the publication of common and suspicious schemes on websites of tax authorities of different countries is becoming a popular practice. Typically, this practice is aimed at educating taxpayers so that they learn to recognize tax schemes, refrain from participating in them, and also report suspicious schemes to the tax authority.

 

To describe the widespread tax evasion schemes, fiscal authorities are suited to varying degrees of detail. Some countries' tax authorities prefer to only indicate a general approach to detecting aggressive tax planning or tax evasion, and others to provide a detailed description of suspicious schemes.

 

For example, the US Domestic Revenue Service describes the main features and features of tax evasion schemes and lists offshore structures and other mechanisms that are used in avoiding taxation. Unscrupulous taxpayers, according to the tax authority, use offshore jurisdictions that do not provide for public disclosure in an attempt to conceal the income tax from which should be paid in the United States. The structures and means used in care schemes can be foreign companies, trust and partnerships, private bank accounts, offshore bank accounts, loans between related parties, etc. American taxpayers also remember the most popular ways to withdraw funds and assets abroad, and also the ways of their repatriation.

 

The Royal Tax and Customs Service of Great Britain is not limited to a general description of tax evasion, it also keeps track of the identified schemes on its website, and quite a long time ago. To date, 34 schemes have been collected, aimed at evasion of taxes, stamp duties and social contributions, as well as misuse of various benefits. Some of these schemes have already been closed by amending the legislation, many cases of use of many of them were considered by the court.

 

The Australian Tax Office also publishes a description of tax avoidance schemes that attract its close attention, and do not forget about their common features. In addition to a very detailed description of the 14 schemes, the Australian tax website contains newsletters for taxpayers that relate to identifying tax evasion and are issued by the tax authority since 2001. New Zealand's tax service website has published a brief description of 6 types of schemes that can be directed to tax evasion. In addition, here you can get acquainted with important judicial cases on tax evasion, explanations of tax regulations affecting tax evasion, information letters from the tax service on this issue and other materials.

 

The tax authority of Singapore has posted on its website tax evasion schemes not so long ago, in July 2016. Soon after, a description of the common scheme of fraud with indirect tax (GST) was published. In 2016, the tax service also published documents detailing some examples of tax abuses by companies and individuals.

 

The tax office of France has published a description of tax schemes earlier in April 2015. Some of the practices included in the document concerned VAT abuses. French tax officials have indicated the possibility of voluntary adjustment of reporting and tax obligations for those taxpayers who applied the schemes described. However, there were no exemptions from or relaxation of sanctions for voluntary adjustment.


According to Globes, in December 2016, the Israeli tax authority also published a list of schemes that do not coincide with the point of view of the tax authority for permissible tax planning. Taxpayers will have to disclose such schemes in annual income declarations. In addition, now Israeli taxpayers are obliged to declare their professional advice, which resulted:
– - to reduce taxpayers' tax liabilities by more than 5 million shekels (about 1.3 million US dollars) per year or more than 10 million shekels per 4 years;
– - in the case of indirect taxation (VAT, customs duties), the reduction of tax liabilities in the amount of 2 million shekels a year or more than 5 million NIS per 4 years.
An Israeli taxpayer is also obliged to inform the tax authorities if he has received a "ready" tax decision from the consultant, as well as if he has been recommended a scheme using the partnership established by the consultant and the taxpayer who turned to him.

 

The growing desire of the tax authorities to educate the population about the schemes of aggressive tax planning and to tell about the signs of suspicious transactions indicates that the authorities pose certain hopes for the informants. In the favor of this, there are also direct calls to inform the tax authorities about the noticed signs of tax schemes. Some governments offer informants a reward, the size of which may depend on the amount recovered, and the case where informants defend their right to remuneration of certain amount in court

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