Cooperative Compliance

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9403531940
Total Pages : 152 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Cooperative Compliance by : Jeffrey Owens

Download or read book Cooperative Compliance written by Jeffrey Owens and published by Kluwer Law International B.V.. This book was released on 2021-08-18 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 :
Publisher : OECD Publishing
ISBN 13 : 9264200851
Total Pages : 106 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Co-operative Compliance: A Framework From Enhanced Relationship to Co-operative Compliance by : OECD

Download or read book Co-operative Compliance: A Framework From Enhanced Relationship to Co-operative Compliance written by OECD and published by OECD Publishing. This book was released on 2013-07-29 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403519800
Total Pages : 314 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Co-operative Compliance and the OECD’s International Compliance Assurance Programme by : Ronald Hein

Download or read book Co-operative Compliance and the OECD’s International Compliance Assurance Programme written by Ronald Hein and published by Kluwer Law International B.V.. This book was released on 2020-06-10 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Co-operative Tax Compliance

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Author :
Publisher : Org. for Economic Cooperation & Development
ISBN 13 : 9789264253988
Total Pages : 0 pages
Book Rating : 4.2/5 (539 download)

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Book Synopsis Co-operative Tax Compliance by : Oecd

Download or read book Co-operative Tax Compliance written by Oecd and published by Org. for Economic Cooperation & Development. This book was released on 2016-05-23 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Tax Control Framework (TCF) is the part of the system of internal control that assures the accuracy and completeness of the tax returns and disclosures made by an enterprise. The TCF plays a central part in bringing rigour to the co-operative compliance concept. The objective of this report is to provide guidance that is meant to be helpful for businesses to design and operate their TCFs and for revenue bodies to adjust the risk management strategy for an individual large business in the context of a (voluntary) co-operative compliance relationship as laid out in the FTA report Study into the Role of Tax Intermediaries (OECD, 2008), the 2013 report, and the September 2013 BIAC Statement of Tax Principles for International Business (see Annex A). The broad conclusions of this report are that when the tax control framework of a multinational enterprise participating in cooperative compliance programme is determined to be effective, and when the enterprise provides complete disclosures that include relevant information and tax risks and is transparent to the revenue body, the extent of reviews and audits of the returns submitted to it can be reduced significantly. In these circumstances, the revenue body may rely on the returns submitted to it and trust that uncertain tax positions and other problematic tax positions taken in that return will be brought to its attention.

Cooperative Compliance

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (118 download)

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Book Synopsis Cooperative Compliance by : J.P. Owens

Download or read book Cooperative Compliance written by J.P. Owens and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article considers the merits of cooperative programs in improving tax policy.

Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264724788
Total Pages : 150 pages
Book Rating : 4.2/5 (647 download)

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Book Synopsis Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition by : OECD

Download or read book Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition written by OECD and published by OECD Publishing. This book was released on 2021-11-24 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.

Co-operative Tax Compliance Building Better Tax Control Frameworks

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264253386
Total Pages : 48 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Co-operative Tax Compliance Building Better Tax Control Frameworks by : OECD

Download or read book Co-operative Tax Compliance Building Better Tax Control Frameworks written by OECD and published by OECD Publishing. This book was released on 2016-05-13 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies’ expectations of TCFs.

An Analysis of Cooperative Compliance Programmes

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Publisher :
ISBN 13 : 9789087226770
Total Pages : pages
Book Rating : 4.2/5 (267 download)

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Book Synopsis An Analysis of Cooperative Compliance Programmes by : Alicja Majdanska

Download or read book An Analysis of Cooperative Compliance Programmes written by Alicja Majdanska and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

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Publisher : OECD Publishing
ISBN 13 : 9264424083
Total Pages : 355 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD

Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

Cooperative Compliance

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Publisher :
ISBN 13 : 9789087223885
Total Pages : 616 pages
Book Rating : 4.2/5 (238 download)

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Book Synopsis Cooperative Compliance by : Katarzyna Bronzewska

Download or read book Cooperative Compliance written by Katarzyna Bronzewska and published by . This book was released on 2014 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Changing Tax Compliance Environment and the Role of Audit

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Publisher : OECD Publishing
ISBN 13 : 9264282181
Total Pages : 96 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis The Changing Tax Compliance Environment and the Role of Audit by : OECD

Download or read book The Changing Tax Compliance Environment and the Role of Audit written by OECD and published by OECD Publishing. This book was released on 2017-09-29 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines how tax compliance strategies are evolving in light of new technologies, data sources and tools and also looks at how these changes might affect the role of audit and auditors in the future.

Corporate Compliance

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 1781954755
Total Pages : 337 pages
Book Rating : 4.7/5 (819 download)

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Book Synopsis Corporate Compliance by : Sharon Oded

Download or read book Corporate Compliance written by Sharon Oded and published by Edward Elgar Publishing. This book was released on 2013-01-01 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: How to induce corporate compliance with regulations? Harsh punishments will cause companies to disguise violations, and mild punishments will cause companies to report their violations and make weak efforts to avoid them. In this book, Sharon Oded canvasses the history of thinking about corporate compliance, and he proposes his own candidate for the best law. This is a sophisticated account of legal incentives that will repay any reader interested in corporate compliance. Robert Cooter, University of California, Berkeley, US The effective control of corporate misconduct is a vital but elusive task for regulators, given the complexity of organization structures and the need to find the right balance between deterrent- and cooperative-based enforcement policies. In this powerful and comprehensive study, Sharon Oded argues for combining different approaches and boldly advocates, in particular, the use of third-party independent corporate monitoring firms to implement self-policing strategies. This will be essential reading for those involved in the theory or practice of regulatory corporate enforcement. Anthony Ogus, University of Manchester, UK and University of Rotterdam, The Netherlands This book considers how a regulatory enforcement policy should be designed to efficiently induce proactive corporate compliance. It first explores two major schools of thought regarding law enforcement, both the deterrence and cooperative approaches, and shows that neither of these represents an optimal regulatory enforcement paradigm from a social welfare perspective. It provides a critical analysis of recent developments in US Federal corporate liability regimes, and proposes a generic framework that better tailors sanction schemes and monitoring systems to regulatee performance. The proposed framework efficiently induces corporate proactive compliance, while maintaining an optimal level of deterrence. This insightful book will appeal to academics in law and economics, behavioral economics, criminology, and business, as well as to practitioners and policymakers.

Study into the Role of Tax Intermediaries

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264041818
Total Pages : 90 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis Study into the Role of Tax Intermediaries by : OECD

Download or read book Study into the Role of Tax Intermediaries written by OECD and published by OECD Publishing. This book was released on 2008-03-10 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements” as well as to identify strategies for strengthening the relationship betweeen tax intermediaries and revenue bodies.

Engaging with High Net Worth Individuals on Tax Compliance

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Publisher : OECD Publishing
ISBN 13 : 9264068872
Total Pages : 110 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis Engaging with High Net Worth Individuals on Tax Compliance by : OECD

Download or read book Engaging with High Net Worth Individuals on Tax Compliance written by OECD and published by OECD Publishing. This book was released on 2009-09-09 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 ...

Income Tax Treatment of Cooperatives

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (52 download)

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Book Synopsis Income Tax Treatment of Cooperatives by : Donald A. Frederick

Download or read book Income Tax Treatment of Cooperatives written by Donald A. Frederick and published by . This book was released on 2005 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Future of Risk Management, Volume I

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Publisher : Palgrave Macmillan
ISBN 13 : 9783030145477
Total Pages : 0 pages
Book Rating : 4.1/5 (454 download)

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Book Synopsis The Future of Risk Management, Volume I by : Paola De Vincentiis

Download or read book The Future of Risk Management, Volume I written by Paola De Vincentiis and published by Palgrave Macmillan. This book was released on 2019-04-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: With contributions presented during the Second International Risk Management Conference, this first volume addresses important areas of risk management from a variety of angles and perspectives. The book will cover three separate tracks, including: legal issues in risk management, risk management in the public sector and in healthcare, and environmental risk management, and will be of interest to academic researchers and students in risk management, banking, and finance.

Director Liability in Agricultural Cooperatives

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Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis Director Liability in Agricultural Cooperatives by : Douglas Fee

Download or read book Director Liability in Agricultural Cooperatives written by Douglas Fee and published by . This book was released on 1984 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: