| Autor: |
Abrary, Nojan, Munoz, Michael, Pantaleo, Nick, Powrie, Doug |
| Zdroj: |
Report of Proceedings of the Annual Tax Conference Convened by the Canadian Tax Foundation; 2018 Conference Report, p1-25, 25p |
| Abstrakt: |
The panellists discuss the experience of large corporate taxpayers in Canada with respect to the large-case-file audit program of the International and Large Business Division of the Canada Revenue Agency. The panellists provide their (1) views on the expectations of large corporate taxpayers when it comes to this program, (2) observations regarding the relationship between taxpayer and auditor, and (3) perspectives on the effectiveness of the risk-based audit approach. In addition, the panellists discuss the challenges that they have faced with the large-case-file audit program. consider the root causes of those challenges, and provide suggestions for an improved program. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Supplemental Index |
| Externí odkaz: |
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