Co-operative Tax Compliance Building Better Tax Control Frameworks - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Co-operative Tax Compliance Building Better Tax Control Frameworks write by OECD. This book was released on 2016-05-13. Co-operative Tax Compliance Building Better Tax Control Frameworks available in PDF, EPUB and Kindle. This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies’ expectations of TCFs.
Cooperative Compliance
Cooperative Compliance - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Cooperative Compliance write by Jeffrey Owens. This book was released on 2021-08-18. Cooperative Compliance available in PDF, EPUB and Kindle. National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?); model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.); the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations); how to develop a methodology to measure the cost and benefits of cooperative compliance programmes; detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and how to communicate a cooperative compliance programme to obtain trust from society. The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.
Cooperative Compliance : Tax Risk Management and Monitoring
Cooperative Compliance : Tax Risk Management and Monitoring - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Cooperative Compliance : Tax Risk Management and Monitoring write by E.C.J.M. van der Hel-van Dijk. This book was released on 2016. Cooperative Compliance : Tax Risk Management and Monitoring available in PDF, EPUB and Kindle. Prompted by the global economic crisis, the attention for tax compliance behaviour of large businesses increased significantly in recent years. Worldwide, stakeholders request more tax transparency from large businesses. Tax authorities use 'transparency' as a starting point in so-called cooperative compliance strategies. Tax risk management seems to be an indispensable factor in these strategies. The authors note that both in the Netherlands and abroad the design of a so-called tax control framework by businesses as well as its use by tax authorities does not seem to be clear. In this contribution the authors seek to reduce this obscurity around the tax control framework by focussing on the element of 'tax monitoring', for which they use the Dutch horizontal monitoring program as a case study.
Co-operative Compliance: A Framework From Enhanced Relationship to Co-operative Compliance
Co-operative Compliance: A Framework From Enhanced Relationship to Co-operative Compliance - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Co-operative Compliance: A Framework From Enhanced Relationship to Co-operative Compliance write by OECD. This book was released on 2013-07-29. Co-operative Compliance: A Framework From Enhanced Relationship to Co-operative Compliance available in PDF, EPUB and Kindle. This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.
Tax Compliance and Risk Management
Tax Compliance and Risk Management - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Compliance and Risk Management write by Piotr Karwat. This book was released on 2023-11-23. Tax Compliance and Risk Management available in PDF, EPUB and Kindle. The concept of tax compliance is as old as the tax itself, but staying compliant with tax regulations has become increasingly demanding. A changing tax regulatory environment, resulting from regulatory actions of the OECD, the European Union and national governments, poses many problems for tax compliance awareness. This book explores various approaches to improving tax compliance. Starting with the procedures and processes that are at the centre of the debate, it includes the level of tax position security obtained as a result of cooperation between tax administration and an organisation, ending with tax compliance requirements imposed by one-sided action of tax administration. Offering an experience and evidence-based analysis of how tax compliance influences an organisation’s tax and financial position, the issues are examined from both a theoretical and a practical perspective, using empirical research and case studies with an international dimension for illustration. Emphasising a holistic approach to tax compliance and its role in tax risk management within an organisation, this study offers a framework for making the challenging task of tax compliance and risk management more effective and more efficient. Exploring tax compliance focusing on the tax world after the BEPS project and anti-tax evasion and anti-tax avoidance regulatory actions undertaken by the European Union and OECD, the book has a practical focus on tax system design within the organisation and will be of interest to students, researchers and practitioners working in the areas of tax law and tax compliance.
