Cooperative Compliance
Language: en
Pages: 152
Authors: Jeffrey Owens
Categories: Law
Type: BOOK - Published: 2021-08-18 - Publisher: Kluwer Law International B.V.

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National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations
Co-operative Tax Compliance Building Better Tax Control Frameworks
Language: en
Pages: 38
Authors: OECD
Categories:
Type: BOOK - Published: 2016-05-13 - Publisher: OECD Publishing

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This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies’ expectations of TCFs.
Co-operative Compliance: A Framework From Enhanced Relationship to Co-operative Compliance
Language: en
Pages: 110
Authors: OECD
Categories:
Type: BOOK - Published: 2013-07-29 - Publisher: OECD Publishing

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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
Co-operative Compliance and the OECD’s International Compliance Assurance Programme
Language: en
Pages: 314
Authors: Ronald Hein
Categories: Law
Type: BOOK - Published: 2020-06-10 - Publisher: Kluwer Law International B.V.

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Prominent among initiatives addressing the urgent need for a common understanding between multinational enterprises (MNEs) and national tax authorities about ri
Cooperative Compliance
Language: en
Pages: 616
Authors: Katarzyna Bronzewska
Categories: Corporations
Type: BOOK - Published: 2014 - Publisher:

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This book analyses the concept of cooperative compliance, a relatively new style of cooperation between corporate taxpayers and tax authorities. The growing bur