Co-operative Tax Compliance Building Better Tax Control Frameworks.
This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies' expectations of TCFs.
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| Format: | eBook |
| Language: | English |
| Published: |
Paris :
OECD Publishing,
2016.
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| Edition: | 1st ed. |
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| Online Access: | Click to View |
Table of Contents:
- Intro
- Table of contents
- Abbreviations and acronyms
- Executive summary
- Chapter 1. Introduction
- Background
- Chapter 2. The essential features of a Tax Control Framework
- Notes
- Chapter 3. Assessing and testing Tax Control Frameworks
- Notes
- Chapter 4. Conclusions and recommendations
- Conclusions
- Recommendations
- Bibliography
- Annex A. BIAC Statement of Tax Principles for International Business
- Annex B. Select OECD FTA publications of relevance.