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Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5
OECD - 2017
the Inclusive Framework and will take part in a peer review to assess their compliance with the transparency framework …
Persistent link: https://www.econbiz.de/10012451186
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Building transparent tax compliance by banks
2009
This book analyzes the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal...
Persistent link: https://www.econbiz.de/10003862986
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Rethinking tax services : the changing role of tax service providers in SME tax compliance
OECD - 2016
Persistent link: https://www.econbiz.de/10011550558
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Building Transparent Tax Compliance by Banks
2009
This book analyses the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal...
Persistent link: https://www.econbiz.de/10012448233
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Rethinking Tax Services : The Changing Role of Tax Service Providers in SME Tax Compliance
OECD - 2016
create new possibilities for providing infrastructure that is both beneficial for SMEs and promotes tax compliance. …
Persistent link: https://www.econbiz.de/10012452137
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Building transparent tax compliance by banks
2009
Persistent link: https://www.econbiz.de/10015054481
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Co-operative compliance : a framework ; from enhanced relationship to co-operative compliance
2013
Persistent link: https://www.econbiz.de/10010193894
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Co-operative tax compliance : building better tax control frameworks
OECD - 2016
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...
Persistent link: https://www.econbiz.de/10012109924
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Co-operative Compliance: A Framework : From Enhanced Relationship to Co-operative Compliance
2013
suggests that “co-operative compliance” is a better description of the recommended approach than the original “enhanced … making a sound business case for the approach and how to measure the results of co-operative compliance programmes is … addressed. The report concludes with some thoughts about the future direction of the co-operative compliance concept. …
Persistent link: https://www.econbiz.de/10012449315