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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. It includes a discussion of the issue of materiality, as it is important to understand the relationship between what is material for the purposes of systems of contro...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Paris : OECD Publishing, [2016]
Temas:
Acceso en línea:Texto completo