Author: OECD
Publisher: OECD Publishing
ISBN: 9264253386
Category :
Languages : en
Pages : 38

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Book Description
This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies’ expectations of TCFs.

Author: Jeffrey Owens
Publisher: Kluwer Law International B.V.
ISBN: 9403531940
Category : Law
Languages : en
Pages : 152

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Book Description
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.

Author: E.C.J.M. van der Hel-van Dijk
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description
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.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264200851
Category :
Languages : en
Pages : 110

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Book Description
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.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355

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Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264279121
Category :
Languages : en
Pages : 205

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Book Description
This is the seventh edition of the OECD Tax Administration Comparative Information series. It provides internationally comparative data on important aspects of tax systems and their administration for 55 advanced and emerging economies.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264411682
Category :
Languages : en
Pages : 168

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Book Description
This report is the tenth edition of the OECD's Tax Administration Series. It provides internationally comparative data on global trends in tax administrations across 58 advanced and emerging economies.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264815538
Category :
Languages : en
Pages : 84

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Book Description
The issue of trust between Multinational Enterprises (MNEs) and tax administrations is a vital part of the tax system, but relatively little studied. Building on previous OECD research on tax morale, which measures taxpayer perceptions and attitudes towards paying and evading taxes, this report presents new data on how tax administrations perceive MNE behaviour towards tax compliance.

Author: Piotr Karwat
Publisher: Taylor & Francis
ISBN: 1003801587
Category : Law
Languages : en
Pages : 262

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Book Description
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.

Author: Will Rollason
Publisher: Berghahn Books
ISBN: 1805392263
Category : Social Science
Languages : en
Pages : 232

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Book Description
Exploring compliance from an anthropological perspective, this book offers a varied and international selection of chapters covering taxation, corporate governance, medicine, development, carbon offsetting, irregular migration and the building trade. Compliance emerges as more than the opposite of resistance: instead, it appears as a valuable heuristic approach for understanding collective life, as a means by which actors strive to accommodate themselves to others. This perspective transcends conventional distinctions between power and resistance, and offers to open up new avenues of anthropological enquiry.