The Resource Cooperative compliance : tax risk management and monitoring

Cooperative compliance : tax risk management and monitoring

Label
Cooperative compliance : tax risk management and monitoring
Title
Cooperative compliance : tax risk management and monitoring
Creator
Subject
Language
eng
Summary
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
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016), no. 8&9 ; p. 642-650
http://library.link/vocab/creatorName
  • Hel-van Dijk, E.C.J.M. van der
  • Siglé, M
Language note
English
http://library.link/vocab/subjectName
  • cooperative compliance
  • risk management
  • transparency
  • audit
Label
Cooperative compliance : tax risk management and monitoring
Instantiates
Publication
Label
Cooperative compliance : tax risk management and monitoring
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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