The Resource Tax governance and justified trust
Tax governance and justified trust
Resource Information
The item Tax governance and justified trust represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tax governance and justified trust represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The ATO's "justified trust" approach involves the ATO obtaining assurance that the correct tax is being paid by large taxpayers. The approach is being implemented through a number of different programs, such as the "key taxpayer engagement" approach and the Top 1,000 Tax Performance Program. A key part of the justified trust approach is the ATO obtaining an understanding of a taxpayer's governance and tax risk management framework in practice. This article provides: an explanation by the ATO of the justified trust approach and how it is being put into action across the different programs; an explanation from the ATO of how the ATO governance framework is practically used within reviews; and practical experiences from advisers and corporates about how large business can implement the governance principles in practice
- Language
- eng
- Label
- Tax governance and justified trust
- Title
- Tax governance and justified trust
- Language
- eng
- Summary
- The ATO's "justified trust" approach involves the ATO obtaining assurance that the correct tax is being paid by large taxpayers. The approach is being implemented through a number of different programs, such as the "key taxpayer engagement" approach and the Top 1,000 Tax Performance Program. A key part of the justified trust approach is the ATO obtaining an understanding of a taxpayer's governance and tax risk management framework in practice. This article provides: an explanation by the ATO of the justified trust approach and how it is being put into action across the different programs; an explanation from the ATO of how the ATO governance framework is practically used within reviews; and practical experiences from advisers and corporates about how large business can implement the governance principles in practice
- Citation source
- In: Taxation in Australia. - Sydney. - Vol. 52 (2017), no. 5 ; p. 261-265
- http://library.link/vocab/creatorName
- Grob, P
- Language note
- English
- http://library.link/vocab/subjectName
-
- cooperative compliance
- tax transparency
- Label
- Tax governance and justified trust
- Label
- Tax governance and justified trust
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-governance-and-justified-trust/DbxRHEnlBxk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-governance-and-justified-trust/DbxRHEnlBxk/">Tax governance and justified trust</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
