Coverart for item
The Resource Co-operative tax compliance : building better tax control frameworks

Co-operative tax compliance : building better tax control frameworks

Label
Co-operative tax compliance : building better tax control frameworks
Title
Co-operative tax compliance : building better tax control frameworks
Subject
Language
eng
Summary
A Tax Control Framework (TCF) is the part of the system of internal control that assures the accuracy and completeness of the tax returns and disclosures made by an enterprise. The TCF plays a central part in bringing rigour to the co-operative compliance concept. The objective of this report is to provide guidance that is meant to be helpful for businesses to design and operate their TCFs and for revenue bodies to adjust the risk management strategy for an individual large business in the context of a (voluntary) co-operative compliance relationship as laid out in the FTA report Study into the Role of Tax Intermediaries (OECD, 2008), the 2013 report, and the September 2013 BIAC Statement of Tax Principles for International Business (see Annex A). The broad conclusions of this report are that when the tax control framework of a multinational enterprise participating in cooperative compliance programme is determined to be effective, and when the enterprise provides complete disclosures that include relevant information and tax risks and is transparent to the revenue body, the extent of reviews and audits of the returns submitted to it can be reduced significantly. In these circumstances, the revenue body may rely on the returns submitted to it and trust that uncertain tax positions and other problematic tax positions taken in that return will be brought to its attention
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD
  • tax compliance
  • audit
  • tax return
  • risk management
Label
Co-operative tax compliance : building better tax control frameworks
Instantiates
Publication
Extent
34 p.
Isbn
9789264253384
Isbn Type
(pdf)
Label
Co-operative tax compliance : building better tax control frameworks
Publication
Extent
34 p.
Isbn
9789264253384
Isbn Type
(pdf)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...