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Co-operative Compliance : a Framework

Co-operative Compliance : a Framework. From “ Enhanced Relationship ” To “ Co-operative Compliance ”. Co-operative Compliance. BEPS: Transparency Business: Certainty. Framework : 2008 pillars. MNEs. Revenue bodies. Commercial awareness Impartiality Proportionality Openness

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Co-operative Compliance : a Framework

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  1. Co-operativeCompliance: a Framework From “EnhancedRelationship” To “Co-operativeCompliance”

  2. Co-operativeCompliance BEPS: Transparency Business: Certainty

  3. Framework: 2008 pillars MNEs Revenuebodies Commercial awareness Impartiality Proportionality Openness Responsiveness Disclosure Transparency

  4. TaxControlFramework: understanding business SolidTax Risk Management Real time transparency Justified trust

  5. Peeling the onion SAS70 (TPM) Audit annual accounts SOX-audit Tax audit External audit Tax Assurance Internal audit in control statement (SOX) Business process Tax audit Internal control Other techniques COSO

  6. Internalgovernance Integrity rules and core values Standard working programmes Involvement second pair of eyes Training programmes Rotation systems Review and monitoring systems

  7. Effectiveness Business & Revenue bodies Qualitative & Quantitative Benefits Assurance of tax base From output to outcome

  8. MultilateralCo-operativecompliance Cross border, real time transparencyPractical certainty Reduce compliance burdens

  9. Co-operative Compliance: future work Tax Control Framework Measuring Effectiveness Multilateral Co-operative Compliance

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