Abstract
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.
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.
| Original language | English |
|---|---|
| Place of Publication | Austria |
| Publisher | Kluwer Law International |
| ISBN (Print) | 978-94-035-3193-9 |
| Publication status | Published - 2021 |
Austrian Classification of Fields of Science and Technology (ÖFOS)
- 505004 Financial law