Co Operative Tax Compliance
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Co Operative Tax Compliance Building Better Tax Control Frameworks
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2016-05-13
Co Operative Tax Compliance Building Better Tax Control Frameworks written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-05-13 with categories.
This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies’ expectations of TCFs.
Cooperative Compliance
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Author : Jeffrey Owens
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-08-18
Cooperative Compliance written by Jeffrey Owens and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-18 with Law categories.
National taxation authorities around the world 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. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first 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. 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. 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). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.
Co Operative Compliance A Framework From Enhanced Relationship To Co Operative Compliance
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-07-29
Co Operative Compliance A Framework From Enhanced Relationship To Co Operative Compliance written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-29 with categories.
This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.
Co Operative Compliance And The Oecd S International Compliance Assurance Programme
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Author : Ronald Hein
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2020-06-10
Co Operative Compliance And The Oecd S International Compliance Assurance Programme written by Ronald Hein and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-06-10 with Law categories.
Prominent among initiatives addressing the urgent need for a common understanding between multinational enterprises (MNEs) and national tax authorities about risks and risk assessment is the International Compliance Assurance Programme (ICAP), which provides a channel for MNEs to engage in simultaneous discussions with multiple national tax administrations, thus enhancing the potential for advance tax assurance. To a certain extent, the ICAP represents the internationalization of Co-operative Compliance frameworks which were, until then, restricted within the borders of single jurisdictions. This book is the first to investigate Co-operative Compliance alongside with the ICAP, describing developments in twelve countries (Australia, Austria, Canada, Germany, Italy, Japan, the Netherlands, Norway, Poland, Spain, the United Kingdom, and the United States). Following a general introduction, two opening perspectives on the ICAP are presented, one from the OECD and one from a participating tax administration (the Netherlands), leading to the twelve country reports and a special chapter on transfer pricing, which is the main issue in international tax disputes. Specific elements reviewed include the following: criteria to enter the programme; the range of taxes covered by the programme; real-time consultation procedures; appeal procedures within the programme; the possibility to ‘agree to disagree’ and to continue Co-operative Compliance even in cases of litigation; risk management strategies within tax authorities; corporate administrative compliance burden; and main sources of tax uncertainty. Country reports are contributed by tax professionals and tax academics experienced in dealing with Co-operative Compliance and the ICAP. Each report addresses the same questions, so that all the reports cover the same features of domestic relationship approaches and the ICAP. A final chapter reviews the collected contributions and offers some concluding remarks. Although the ICAP process probably will undergo further adjustments, it is certain that the road to more international cooperation between tax authorities and MNEs is now open. This timely book, as a comparative review of the implementation of the ICAP among leading jurisdictions active in global trade, provides matchless insights into trends, similarities, differences and their implications. It will be welcomed by all stakeholders in the international tax community, including lawyers, taxation authorities and academics.
Cooperative Compliance
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Author : Katarzyna Bronzewska
language : en
Publisher:
Release Date : 2014
Cooperative Compliance written by Katarzyna Bronzewska and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Corporations categories.
This book analyses the concept of cooperative compliance, a relatively new style of cooperation between corporate taxpayers and tax authorities. The growing burden of tax compliance and the inadequate resources provided by tax authorities forced the introduction of a different form of cooperation based on mutual trust, transparency and understanding, while relying on tax risk management. This alternative approach first appeared independently in Australia, Ireland, the Netherlands, the United Kingdom and the United States in the early 2000s. Since then, the concept has been implemented in one form or another in over 20 jurisdictions worldwide. The OECD took the lead on systematizing the concept and in 2008 published a study in which the concept - initially referred to as "enhanced relationship" - was introduced. A few years on, cooperative compliance is envisioned as a powerful tool to increase the effectiveness of the tax collection process and influence taxpayer behaviour, especially in the post-BEPS environment.
Cooperative Compliance
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Author : J.P. Owens
language : en
Publisher:
Release Date : 2019
Cooperative Compliance written by J.P. Owens and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
This article considers the merits of cooperative programs in improving tax policy.
Co Operative Tax Compliance An Asia Pacific Perspective
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Author : S. Araki
language : en
Publisher:
Release Date : 2017
Co Operative Tax Compliance An Asia Pacific Perspective written by S. Araki and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
This article examines the co-operative compliance approach and enhancing relationships between tax administration bodies and large corporate taxpayers, adopted to increase tax collection and to efficiently monitor tax compliance. The author addresses theories underlying co-operative compliance, how it has been applied in five Asia-Pacific countries and its prospects for broader application in the Asia-Pacific region.
An Analysis Of Cooperative Compliance Programmes
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Author : Alicja Majdanska
language : en
Publisher:
Release Date : 2021
An Analysis Of Cooperative Compliance Programmes written by Alicja Majdanska and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021 with categories.
Engaging With High Net Worth Individuals On Tax Compliance
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2009-09-09
Engaging With High Net Worth Individuals On Tax Compliance written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-09-09 with categories.
High Net Worth Individuals (HNWIs) pose significant challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on ...
Cooperative Compliance And The Dutch Horizontal Monitoring Model
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Author : Esther Huiskers-Stoop
language : en
Publisher:
Release Date : 2019
Cooperative Compliance And The Dutch Horizontal Monitoring Model written by Esther Huiskers-Stoop and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
Cooperative compliance can be defined as the establishment of a trust-based cooperative relationship between taxpayers and the tax authorities on the basis of voluntary tax compliance leading to the payment of the right amount of tax at the right time. The Dutch Horizontal Monitoring (HM) model can be defined as a means of administrative supervision based on (informed) trust, mutual understanding and transparency between individual taxpayers and the Netherlands Tax and Customs Administration (NTCA). The authors elaborate on the principles of reciprocal trust, understanding and transparency. Subsequently, they assess the trust-based Horizontal Monitoring relationship and its establishment in the light of the principles of reciprocal trust, understanding and transparency. Furthermore, they evaluate these aspects of the Horizontal Monitoring model in the light of the Organisation for Economic Co-operation and Development's (OECD's) principles of a cooperative compliance model. First, the ensuing obligations are classified with a view to the reciprocal nature of this set of obligations. Secondly, these obligations are differentiated with respect to their statutory versus voluntary and extra-statutory nature. The research shows that the Horizontal Monitoring model fits into the OECD's concept of cooperative compliance. A striking difference between the two models is that the OECD model mainly - but not only - addresses the obligations of the tax authorities. The Dutch model, however, creates obligations of a more reciprocal nature between tax authorities and taxpayers. Both models, however, aim to increase trust in the tax authorities and build a service climate in order to promote voluntary compliance. Changing views on tax enforcement, tax compliance and tax planning require continual reflection on further improvement of both the Dutch Horizontal Monitoring model and the general concept of cooperative tax compliance.