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The Resource Cooperative compliance : a multi-stakeholder and sustainable approach to taxation

Cooperative compliance : a multi-stakeholder and sustainable approach to taxation

Label
Cooperative compliance : a multi-stakeholder and sustainable approach to taxation
Title
Cooperative compliance : a multi-stakeholder and sustainable approach to taxation
Creator
Subject
Language
eng
Summary
This book is a comprehensive guide providing practical information on the implementation of the principles underpinning the cooperative compliance concept. Cooperative compliance is now recognized as an effective way of securing good tax compliance outcomes at both the national and international levels. National taxation authorities worldwide are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. This analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?); model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.); the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations); how to develop a methodology to measure the cost and benefits of cooperative compliance programmes; detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and how to communicate a cooperative compliance programme to obtain trust from society
http://library.link/vocab/creatorName
  • Owens, J.P
  • Leigh-Pemberton, J
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Eucotax series on European taxation
Series volume
69
http://library.link/vocab/subjectName
  • cooperative compliance
  • audit
  • tax compliance
  • risk management
Label
Cooperative compliance : a multi-stakeholder and sustainable approach to taxation
Instantiates
Publication
Extent
xv, 221 p.
Isbn
9789403531946
Isbn Type
(e-Book)
Label
Cooperative compliance : a multi-stakeholder and sustainable approach to taxation
Publication
Extent
xv, 221 p.
Isbn
9789403531946
Isbn Type
(e-Book)

Library Locations

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