首页 >
税务 >
欧盟 >
Cooperative Compliance: A Multi-stakeholder and Sustainable Approach to Taxation

Cooperative Compliance: A Multi-stakeholder and Sustainable Approach to Taxation

作者： Jeffrey Owens; Jonathan Leigh Pemberton
出版商： Kluwer Law International
ISBN: 9789403531939
出版时间 August 2021
规格： Hardback
适应领域： European Union ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,081.00

￥1,048.57 Save ￥32.43 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲

详细
About this book:

Cooperative Compliance is a comprehensive guide providing practical information on the implementation of the principles underpinning the cooperative compliance concept. Cooperative compliance is now recognized as an effective way of securing good tax compliance outcomes at both the national and international levels. National taxation authorities worldwide are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes.

What’s in this book:

The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes:
- the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?);
- model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.);
- the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations);
- how to develop a methodology to measure the cost and benefits of cooperative compliance programmes;
- detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and
- how to communicate a cooperative compliance programme to obtain trust from society.
How this will help you:

Contributing to the ongoing dialogue in the OECD, the EU, the UN and other regional and international tax authorities, this all-inclusive book provides the reader with a complete understanding of current practice in this increasingly important aspect of tax administration, illustrated by detailed case studies. With clear insights from different perspectives within government, business and academia, this book will be highly appreciated by a relatively broad category of tax professionals working in tax administrations, advisory firms and MNEs.
List of Abbreviations

Preface

CHAPTER 1
Introduction and Overview

CHAPTER 2
Identifying Criteria for Access to Cooperative Compliance

CHAPTER 3
Developing Model Legislation to Tacilitate the (Further) Development of Cooperative Compliance Programs

CHAPTER 4
Towards an Audit Assurance Standard for Tax Control Frameworks?

CHAPTER 5
Developing a Methodology to Measure the Cost and Benefits of Cooperative Compliance Programs

CHAPTER 6
Communicating Cooperative Compliance – Obtaining Trust from Society

Annexes

ANNEX I
Full List of Working Group Members

ANNEX II
Questionnaire Template Chapter 2

ANNEX III
Questionnaire Template Chapter 3

ANNEX IV
Questionnaire Template Chapter 6

ANNEX V
Pilot Country Implementation Package

Bibliography

Index

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥502.90

￥487.81 Save ￥15.09 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,195.06


Hong Kong Master Tax Guide 2024/25 (32nd Edition): List Price: ￥1,363.00

￥1,322.11 Save ￥40.89 (3%)


China Master Tax Guide 2021 (14th Edition): List Price: ￥1,579.20

￥1,531.82 Save ￥47.38 (3%)


Hong Kong Company Law & Compliance Practical Toolkit (Basic Package): ￥4,260.08


Hong Kong Company Secretary's Practice Manual, 5th Edition: List Price: ￥1,297.20

￥1,258.28 Save ￥38.92 (3%)


Hong Kong Directors' Manual, 5th Edition: List Price: ￥1,297.20

￥1,258.28 Save ￥38.92 (3%)


Hong Kong Financial Reporting Standards for SMEs (2nd Edition): List Price: ￥1,410.00

￥1,367.70 Save ￥42.30 (3%)


Hong Kong Listed Companies: Law and Practice, 2nd Edition: List Price: ￥1,861.20

￥1,805.36 Save ￥55.84 (3%)


China Master GAAP Guide (12th Edition): List Price: ￥1,410.00

￥1,367.70 Save ￥42.30 (3%)


A Concise Guide to Corporate Compliance Management (2nd Edition): List Price: ￥639.20

￥620.02 Save ￥19.18 (3%)


Wiley IFRS 2023: Interpretation and Application of IFRS Standards: List Price: ￥1,175.00

￥1,139.75 Save ￥35.25 (3%)


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,297.20

￥1,258.28 Save ￥38.92 (3%)


Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2023 (17th Edition): List Price: ￥1,410.00

￥1,367.70 Save ￥42.30 (3%)


Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition): List Price: ￥1,297.20

￥1,258.28 Save ￥38.92 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Cooperative Compliance: A Multi-stakeholder and Sustainable Approach to Taxation

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Cooperative Compliance: A Multi-stakeholder and Sustainable Approach to Taxation

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title