Co-operative Tax Compliance: Building Better Tax Control Frameworks
This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies' expectations of TCFs. It includes a discussion of the issue of materiality, as it is important to understand the relationship between what is material for the purposes of systems of contro...
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| Format: | Electronic eBook |
|---|---|
| Language: | English |
| Published: |
Paris
OECD Publishing
2016
|
| Subjects: | |
| Online Access: | Volltext |
| Summary: | This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies' expectations of TCFs. It includes a discussion of the issue of materiality, as it is important to understand the relationship between what is material for the purposes of systems of control, such as the external audit of a multinational enterprise's accounts, and what is material in terms of the tax liabilities arising from that enterprise's activities in a particular country. It also discusses how revenue bodies could approach the task of testing the soundness of a TCF in any particular case and finally, sets out conclusions, recommendations and next steps |
| Physical Description: | 1 Online-Ressource (38 Seiten) 21 x 28cm |
| ISBN: | 9789264253384 |
| DOI: | 10.1787/9789264253384-en |
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| illustrated | Not Illustrated |
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| isbn | 9789264253384 |
| language | English |
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| physical | 1 Online-Ressource (38 Seiten) 21 x 28cm |
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| spelling | Co-operative Tax Compliance Building Better Tax Control Frameworks Organisation for Economic Co-operation and Development Paris OECD Publishing 2016 1 Online-Ressource (38 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies' expectations of TCFs. It includes a discussion of the issue of materiality, as it is important to understand the relationship between what is material for the purposes of systems of control, such as the external audit of a multinational enterprise's accounts, and what is material in terms of the tax liabilities arising from that enterprise's activities in a particular country. It also discusses how revenue bodies could approach the task of testing the soundness of a TCF in any particular case and finally, sets out conclusions, recommendations and next steps Taxation https://doi.org/10.1787/9789264253384-en Verlag kostenfrei Volltext |
| spellingShingle | Co-operative Tax Compliance Building Better Tax Control Frameworks Taxation |
| title | Co-operative Tax Compliance Building Better Tax Control Frameworks |
| title_auth | Co-operative Tax Compliance Building Better Tax Control Frameworks |
| title_exact_search | Co-operative Tax Compliance Building Better Tax Control Frameworks |
| title_exact_search_txtP | Co-operative Tax Compliance Building Better Tax Control Frameworks |
| title_full | Co-operative Tax Compliance Building Better Tax Control Frameworks Organisation for Economic Co-operation and Development |
| title_fullStr | Co-operative Tax Compliance Building Better Tax Control Frameworks Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Co-operative Tax Compliance Building Better Tax Control Frameworks Organisation for Economic Co-operation and Development |
| title_short | Co-operative Tax Compliance |
| title_sort | co operative tax compliance building better tax control frameworks |
| title_sub | Building Better Tax Control Frameworks |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/9789264253384-en |