Page d'accueil - Librairie en ligne  
Identifiant  |   Votre compte  |   Votre bibliothèque  |   Voir panier Aide
Rechercher       dans 
  Conseils de recherche   •   Recherche avancée
Vous êtes sur > Librairie en Ligne de l'OCDE > Fiche du produit

Co-operative Compliance: A Framework
From Enhanced Relationship to Co-operative Compliance
OECD Publishing , Date de parution:  28 août 2013
Pages: 106 , Langue: Anglais
Version: Livre (Broché) + PDF
ISBN: 9789264200845 , Code OCDE: 232013201P1
Prix:   €24 | $33 | £21 | ¥3100 | MXN430 , Frais de livraison inclus
Disponibilité: Disponible (impression à la demande)
Ajouter au panier Feuilleter le PDF Envoyer à un collègue    

Autres langues:  Espagnol (Disponible)
Autres versions:  Livre électronique - Format PDF

Titres connexes



This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries. The study recommended that revenue bodies develop a relationship based on trust and co-operation. The report is based on a detailed examination of the practical experiences of countries that have established this type of relationship.

The report finds that the pillars of an improved relationship highlighted in the Study remain valid. However, it identifies some additional features that are equally important: the part played by the tax control framework used by a large business in providing an objective basis for trust is emphasised. It also suggests that “co-operative compliance” is a better description of the recommended approach than the original “enhanced relationship” label.
The report addresses some questions that have been raised about the compatibility of the new approach with certain legal principles and discusses the internal governance of these programmes within revenue bodies. The importance of making a sound business case for the approach and how to measure the results of co-operative compliance programmes is addressed. The report concludes with some thoughts about the future direction of the co-operative compliance concept.

Tables des matières:

Abbreviations and acronyms
Executive summary
Chapter 1. Introduction

-The Enhanced Relationship concept: Origins, history and conceptual framework
-Current context
-Project “The Enhanced relationship 5 years on”
-From “Enhanced relationship” to “co-operative compliance”
Chapter 2. The current state of play
-The key pillars of the 2008 Study
-The growing number of co-operative compliance models and their implementation
-Illustrative examples of co-operative compliance models
-The (common) features of co-operative compliance models
-Interesting and significant differences
-Expectations about benefits
-Principal findings of reviews or evaluations
Chapter 3. Co-operative compliance: Key issues
-Co-operative compliance and the wider compliance strategy
-Co-operative compliance and equality before the law
-Co-operative compliance and the spirit of the law
-Managing disputes within a framework of co-operative compliance
Chapter 4. The importance of the Tax Control Framework
-MNE guidelines-the principles of good tax governance
-Tax control frameworks-translating the principles into practice and reliable systems
-Assessing the frameworks-a systems approach and how this can be used to give society (including bodies that audit revenue bodies) assurance about the rigour of the concept and the reliability of the outcomes
Chapter 5. Internal governance of co-operative compliance programmes within revenue bodies
-The importance of explicit governance in providing assurance to wider society about these programmes
-Some examples of governance models described
-Essential issues/principles concerning governance in revenue bodies that revenue bodies may want to take account of
Chapter 6. Evaluating the value of co-operative compliance
-Business case
-Costs and benefits for the revenue body
-Indicators for measuring effectiveness
-Qualitative benefits for revenue bodies and business
Chapter 7. Conclusions, recommendations and next steps
-Key conclusions
-Looking ahead
Annex A. Overview of websites and links to public information about co-operative compliance
Annex B. Summary of the report ‘Tax supervision – made to measure. Flexible when possible, strict where necessary’
Annex C. Mindmaps features of co-operative relationships
Annex D. The coherence between the concepts of Internal Control and Tax Control
Annex E. Background information on Committee of Sponsoring Organisations of the Treadway Commission (COSO)
Annex F. Overview of lessons learnt

-Countries experience: Difficulties encountered, solutions and lessons learnt
-Staff skills
-Change programme: Analysis
-Taking the first step: Trust breeds trust
-Managing perceptions
-Co-operating with business: Expectations
-The role of the tax intermediary

Retour Haut de la page