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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...
| Clasificación: | Libro Electrónico |
|---|---|
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing,
[2016]
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 245 | 0 | 0 | |a Co-operative tax compliance : |b building better tax control frameworks. |
| 264 | 1 | |a Paris : |b OECD Publishing, |c [2016] | |
| 264 | 4 | |c ©2016 | |
| 300 | |a 1 online resource (34 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 347 | |a text file | ||
| 347 | |b PDF | ||
| 504 | |a Includes bibliographical references. | ||
| 588 | 0 | |a Online resource; title from PDF title page (OECD iLibrary, viewed May 13, 2016). | |
| 520 | 3 | |a 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 control, such as the external audit of a multinational enterprise's accounts, and what is material in terms of the tax liabilities arising from that enterprise's activities in a particular country. It also discusses how revenue bodies could approach the task of testing the soundness of a TCF in any particular case and finally, sets out conclusions, recommendations and next steps. | |
| 505 | 0 | |a 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 | |
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Tax administration and procedure. | |
| 650 | 0 | |a Taxpayer compliance. | |
| 650 | 6 | |a Impôt |x Administration et procédure. | |
| 650 | 7 | |a Tax administration and procedure |2 fast | |
| 650 | 7 | |a Taxpayer compliance |2 fast | |
| 776 | 0 | 8 | |i Print version: |a Organisation for Economic Co-operation and Development. |t Co-operative tax compliance : building better tax control frameworks. |d Paris : OECD Publishing, 2016 |h 48 pages |z 9789264253988 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6412544 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6412544 | ||
| 994 | |a 92 |b IZTAP | ||