The Role and Evolution of Tax Control Frameworks

Jeffrey Owens; Daniel Simon Dallhammer; Jonathan Leigh-Pemberton; Timoleon Angelos Christodoulopoulos

The Role and Evolution of Tax Control Frameworks

Jeffrey Owens, Daniel Simon Dallhammer, Jonathan Leigh-Pemberton, Timoleon Angelos Christodoulopoulos

Institute for Austrian and International Tax Law

Publication: Scientific journal › Journal article › Research

Abstract

In this article, the authors explain the evolution of tax control frameworks (TCFs), including an introduction to cooperative compliance, a brief overview of OECD guidance, the application of TCFs beyond cooperative compliance, and future TCF research objectives that would benefit both taxpayers and tax administrations. They conclude with a call for participation in a survey on TCFs and multilateral cooperative compliance to support further research.

Original language	English
Pages (from-to)	1059-1067
Number of pages	9
Journal	Tax Notes International
Volume	111
Publication status	Published - 28 Aug 2023

Access to Document

https://www.taxnotes.com/tax-notes-international/tax-policy/role-and-evolution-tax-control-frameworks/2023/08/28/7h4g6

Check availability

University Library Catalogue

Cite this

@article{73844ee876f0431abba3b0b3661c579f,

title = "The Role and Evolution of Tax Control Frameworks",

abstract = "In this article, the authors explain the evolution of tax control frameworks (TCFs), including an introduction to cooperative compliance, a brief overview of OECD guidance, the application of TCFs beyond cooperative compliance, and future TCF research objectives that would benefit both taxpayers and tax administrations. They conclude with a call for participation in a survey on TCFs and multilateral cooperative compliance to support further research.",

author = "Jeffrey Owens and Dallhammer, {Daniel Simon} and Jonathan Leigh-Pemberton and Christodoulopoulos, {Timoleon Angelos}",

year = "2023",

month = aug,

day = "28",

language = "English",

volume = "111",

pages = "1059--1067",

journal = "Tax Notes International",

issn = "1048-3306",

publisher = "TaxAnalysts",

}

TY - JOUR

T1 - The Role and Evolution of Tax Control Frameworks

AU - Owens, Jeffrey

AU - Dallhammer, Daniel Simon

AU - Leigh-Pemberton, Jonathan

AU - Christodoulopoulos, Timoleon Angelos

PY - 2023/8/28

Y1 - 2023/8/28

N2 - In this article, the authors explain the evolution of tax control frameworks (TCFs), including an introduction to cooperative compliance, a brief overview of OECD guidance, the application of TCFs beyond cooperative compliance, and future TCF research objectives that would benefit both taxpayers and tax administrations. They conclude with a call for participation in a survey on TCFs and multilateral cooperative compliance to support further research.

AB - In this article, the authors explain the evolution of tax control frameworks (TCFs), including an introduction to cooperative compliance, a brief overview of OECD guidance, the application of TCFs beyond cooperative compliance, and future TCF research objectives that would benefit both taxpayers and tax administrations. They conclude with a call for participation in a survey on TCFs and multilateral cooperative compliance to support further research.

M3 - Journal article

SN - 1048-3306

VL - 111

SP - 1059

EP - 1067

JO - Tax Notes International

JF - Tax Notes International

ER -