The Inter-American Center of Tax Administrations (CIAT) added a chapter to their Manual for Control of International Tax Planning on 1 November 2022. This chapter is about the introduction of a Cooperative Compliance programme by tax administrations in developing countries
For the last decade a major trend within tax administrations has been to shift from a roughly one si...
Key Findings Understanding how co-operative compliance programmes — collaborations between tax admi...
Cooperative compliance can be defined as the establishment of a trust-based cooperative relationship...
The Inter-American Center of Tax Administrations (CIAT) added a chapter to their Manual for Control ...
In this article, the authors examine the OECD’s International Compliance Assurance Programme (ICAP) ...
Cooperative tax compliance approaches were initiated in the 2000s as an alternative to more efficien...
In this article, the authors examine the OECD’s International Compliance Assurance Programme (ICAP) ...
In recent years more and more jurisdictions have entered into some form of cooperative compliance sc...
The existence of the cooperative compliance concept is a sign of evolvement in tax compliance where ...
Cooperative tax compliance approaches were initiated in the 2000s with the intention to allocate tax...
The aim of this article is twofold. The first aim is to provide a comparative overview of the domest...
This article analyzes the Co-operative Compliance approach under Japanese tax law. OECD published "C...
The aim of this article is twofold. The first aim is to provide a comparative overview of the domes...
This working paper presents an analysis of the experiences of Cooperative Compliance in Denmark. Coo...
This report outlines the Swedish cooperative compliance project Fördjupad samverkan - FS (enhanced ...
For the last decade a major trend within tax administrations has been to shift from a roughly one si...
Key Findings Understanding how co-operative compliance programmes — collaborations between tax admi...
Cooperative compliance can be defined as the establishment of a trust-based cooperative relationship...
The Inter-American Center of Tax Administrations (CIAT) added a chapter to their Manual for Control ...
In this article, the authors examine the OECD’s International Compliance Assurance Programme (ICAP) ...
Cooperative tax compliance approaches were initiated in the 2000s as an alternative to more efficien...
In this article, the authors examine the OECD’s International Compliance Assurance Programme (ICAP) ...
In recent years more and more jurisdictions have entered into some form of cooperative compliance sc...
The existence of the cooperative compliance concept is a sign of evolvement in tax compliance where ...
Cooperative tax compliance approaches were initiated in the 2000s with the intention to allocate tax...
The aim of this article is twofold. The first aim is to provide a comparative overview of the domest...
This article analyzes the Co-operative Compliance approach under Japanese tax law. OECD published "C...
The aim of this article is twofold. The first aim is to provide a comparative overview of the domes...
This working paper presents an analysis of the experiences of Cooperative Compliance in Denmark. Coo...
This report outlines the Swedish cooperative compliance project Fördjupad samverkan - FS (enhanced ...
For the last decade a major trend within tax administrations has been to shift from a roughly one si...
Key Findings Understanding how co-operative compliance programmes — collaborations between tax admi...
Cooperative compliance can be defined as the establishment of a trust-based cooperative relationship...
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