Co operative Compliance and the OECD s International Compliance Assurance Programme

Co operative Compliance and the OECD   s International Compliance Assurance Programme
Author: Ronald Hein,Ronald Russo
Publsiher: Kluwer Law International B.V.
Total Pages: 314
Release: 2020-06-10
Genre: Law
ISBN: 9789403519807

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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 Compliance A Framework From Enhanced Relationship to Co operative Compliance

Co operative Compliance  A Framework From Enhanced Relationship to Co operative Compliance
Author: OECD
Publsiher: OECD Publishing
Total Pages: 106
Release: 2013-07-29
Genre: Electronic Book
ISBN: 9789264200852

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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 Tax Compliance Building Better Tax Control Frameworks

Co operative Tax Compliance Building Better Tax Control Frameworks
Author: OECD
Publsiher: OECD Publishing
Total Pages: 48
Release: 2016-05-13
Genre: Electronic Book
ISBN: 9789264253384

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This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies’ expectations of TCFs.

Cooperative Compliance

Cooperative Compliance
Author: Jeffrey Owens,Jonathan Leigh Pemberton
Publsiher: Kluwer Law International B.V.
Total Pages: 152
Release: 2021-08-18
Genre: Law
ISBN: 9789403531946

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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.

An Analysis of Cooperative Compliance Programmes

An Analysis of Cooperative Compliance Programmes
Author: Alicja Majdanska
Publsiher: Unknown
Total Pages: 135
Release: 2021
Genre: Electronic Book
ISBN: 9087226772

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Tax Administration 2022 Comparative Information on OECD and other Advanced and Emerging Economies

Tax Administration 2022 Comparative Information on OECD and other Advanced and Emerging Economies
Author: OECD
Publsiher: OECD Publishing
Total Pages: 168
Release: 2022-06-23
Genre: Electronic Book
ISBN: 9789264411685

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This report is the tenth edition of the OECD's Tax Administration Series. It provides internationally comparative data on global trends in tax administrations across 58 advanced and emerging economies.

Economic and Social Implications of Information and Communication Technologies

Economic and Social Implications of Information and Communication Technologies
Author: Bayar, Yilmaz,Karabetyan, Lina
Publsiher: IGI Global
Total Pages: 334
Release: 2022-12-19
Genre: Business & Economics
ISBN: 9781668466216

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Enormous developments have been made in the field of information and communication technologies (ICT) during the past four decades as ICT has spread rapidly in the world and become a significant part of daily life for economic units. ICT development and penetration are continuing to affect all aspects of societies and have led to significant changes in almost all disciplines such as education, environment, economics, management, energy, health, and medical care. Economic and Social Implications of Information and Communication Technologies explores the economic and social implications of ICT development and penetration from a multidisciplinary perspective. Covering key topics such as sustainability, public health, and economic growth, this reference work is ideal for managers, industry professionals, researchers, scholars, practitioners, academicians, instructors, and students.

Tax Administration 2023 Comparative Information on OECD and other Advanced and Emerging Economies

Tax Administration 2023 Comparative Information on OECD and other Advanced and Emerging Economies
Author: OECD
Publsiher: OECD Publishing
Total Pages: 177
Release: 2023-09-27
Genre: Electronic Book
ISBN: 9789264476776

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This report is the eleventh edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 58 advanced and emerging economies.