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Cooperative Compliance: A Multi-stakeholder and Sustainable Approach to Taxation by OWENS

Cooperative Compliance: A Multi-stakeholder and Sustainable Approach to Taxation

By Jeffrey Owens, Jonathan Leigh Pemberton
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Overview

EUCOTAX Series on European Taxation# 69

About this book:

Cooperative Compliance is a comprehensive guide providing practical information on the implementation of the principles underpinning the cooperative compliance concept. Cooperative compliance is now recognized as an effective way of securing good tax compliance outcomes at both the national and international levels. National taxation authorities worldwide 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. 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.

What’s in this book:

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). 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.

How this will help you:

Contributing to the ongoing dialogue in the OECD, the EU, the UN and other regional and international tax authorities, this all-inclusive book provides the reader with a complete understanding of current practice in this increasingly important aspect of tax administration, illustrated by detailed case studies. With clear insights from different perspectives within government, business and academia, this book will be highly appreciated by a relatively broad category of tax professionals working in tax administrations, advisory firms and MNEs.

 

Last Updated 08/18/2021
Product Line Kluwer Law International
ISBN 9789403531939
SKU 10088805-0001
Table of Contents

List of Abbreviations

Preface

CHAPTER 1
Introduction and Overview

CHAPTER 2
Identifying Criteria for Access to Cooperative Compliance

CHAPTER 3
Developing Model Legislation to Tacilitate the (Further) Development of Cooperative Compliance Programs

CHAPTER 4
Towards an Audit Assurance Standard for Tax Control Frameworks?

CHAPTER 5
Developing a Methodology to Measure the Cost and Benefits of Cooperative Compliance Programs

CHAPTER 6
Communicating Cooperative Compliance – Obtaining Trust from Society

Annexes

ANNEX I
Full List of Working Group Members

ANNEX II
Questionnaire Template Chapter 2

ANNEX III
Questionnaire Template Chapter 3

ANNEX IV
Questionnaire Template Chapter 6

ANNEX V
Pilot Country Implementation Package

Bibliography

Index

Disclaimer: This title is in pre-production and any names, credits or associations are subject to change. The current table of contents and subject matter is for pre-release sample purposes only.

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