Los marcos de control de riesgos fiscales en un contexto post-BEPS = Tax control frameworks in a post-BEPS context

Resource Information

The work Los marcos de control de riesgos fiscales en un contexto post-BEPS = Tax control frameworks in a post-BEPS context represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Los marcos de control de riesgos fiscales en un contexto post-BEPS = Tax control frameworks in a post-BEPS context

Creator

• Calderón Carrero, J.M

Subject

• tax compliance
• audit
• corporate governance
• BEPS
• tax transparency
• cooperative compliance
• risk management
• SME

Language

eng

Summary

This article considers the transformation of the tax compliance model of large companies as a consequence of a set of factors, among which the development of the principles derived from good corporate governance in tax matters. The progressive implementation of tax control frameworks is also influencing the tax compliance model of large and medium-sized companies. The author discusses corporate governance in tax matters and the functionality and content of the so-called "tax control frameworks" in the current context, where greater demands derive from the framework of good corporate governance, there is a resizing and intensification of fiscal transparency, more unstable and complex tax regulations are developed, and tax administrations are equipped with more sophisticated fiscal risk management mechanisms

Citation source

In: Revista de Contabilidad y Tributación : CEF. - Madrid. - (2019), no. 436 ; p. 5-52

Geographic coverage

• European Union
• Europe
• International

Language note

Spanish