Výsledky vyhledávání - "Tax Assurance"

Cooperative Compliance in the European Union: An introduction to the European Trust and Cooperation Approach

Publikováno v: Bulletin for International Taxation. 76(2):83-94

This article describes the newly introduced approach of Cooperative Compliance of the European Union, the European Trust and Cooperation Approach. It also critically compares that programme with the OECD’s International Compliance Assurance Program

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dris___01181::1af7ff7c69a59ef1fbe6f3edb9996c4d
https://research.tilburguniversity.edu/en/publications/7f533d7b-869e-4897-af11-c9ede8a06ec9

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A review of Brazil approaches to cooperative compliance in light of International Tax Practice and the OECD concept

Publikováno v: Intertax. 50(2):177-195

Cooperative tax compliance approaches were initiated in the 2000s as an alternative to more efficiently allocate tax administrations’ limited resources to high-risk taxpayers while establishing a more collaborative, transparent, and trust-based rel

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dris___01181::9b4800c7e606cc9ff3db7b7813231c9c
https://research.tilburguniversity.edu/en/publications/95e175c7-04e0-4d08-a820-5667d008ac49

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Horizontal monitoring

Recently, the Netherlands Tax and Customs Administration (NTCA) introduced a redesign of its ‘Horizontal Monitoring’ model. This co-operative compliance approach is based on trust, transparency and mutual understanding between NTCA and (corporate

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dris___01181::6ea0bd0a459977d8efe4cb0258fc6557
https://research.tilburguniversity.edu/en/publications/cf8f5e98-1bf7-4f7a-8ec5-feab705486af

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Horizontal monitoring: Some procedural tax law issues and their broader meaning

Autor: Gribnau, Hans, Russo, Ronald, Hein, Ronald

Publikováno v: Tax assurance, 215-252
ISSUE=2nd;STARTPAGE=215;ENDPAGE=252;TITLE=Tax assurance

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::46c6cd1415005a402acfac41359f4954
https://research.tilburguniversity.edu/en/publications/cf8f5e98-1bf7-4f7a-8ec5-feab705486af

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Horizontal monitoring

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dris___00893::7e173ae6d2a5b6b19f331b5e5fd0b1c9
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4310114

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Akademický článek

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Managing and controlling cross-border internal transactions: obstacles to align the management control and the tax perspective

We analyze the background of both the management control perspective and the tax perspective on cross-border internal transactions and discuss the differences between both perspectives. In addition, we point out the implications of these differences

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dris___00893::90fa67b068f13b065586666b489fc13f
https://hdl.handle.net/11370/ca1e2e01-585a-4b0a-9a76-cfc869298c2c

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