Co-operative Tax Compliance Building Better Tax Control Frameworks.
Material type: TextPublisher: Paris : OECD Publishing, 2016Copyright date: �2016Edition: 1st edDescription: 1 online resource (38 pages)Content type: text Media type: computer Carrier type: online resourceISBN: 9789264253384Subject(s): Tax administration and procedure | Taxpayer complianceGenre/Form: Electronic books.Additional physical formats: Print version:: Co-operative Tax Compliance Building Better Tax Control FrameworksDDC classification: 336.2 LOC classification: K4466Online resources: Click to ViewIntro -- 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.
This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies' expectations of TCFs.
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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2023. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
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