Co-operative Compliance : a Framework

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

Co-operativeCompliance BEPS: Transparency Business: Certainty

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

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

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

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

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

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

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

Co-operative Compliance : a Framework

Co-operative Compliance : a Framework

Presentation Transcript

Co-operative Housing – A Policy perspective

Co-operative Housing A Policy perspective

Co-operative Enterprise Quiz

Unit#5 Developing A Co-operative

Co-operative inquiry

CO-OPERATIVE SOCITIES

Co-operative Schools

The Co-operative Brand

Co-Operative Education

Co-Operative Learning

Co-operative College Reward and Recognition Framework

Co-operative Education (Co-op)

Co-operative Education

A CO-OPERATIVE UNIVERSITY?

The Co-Operative

Co-operative Housing – A Policy perspective

National Co-operative Investment Fund Investing in Co-operative Success!

Grice’s ‘Co-operative Principle’

AustriaTech Co-operative Systems Co-operative Traffic Management Co-operative Services

Co-operative Education