Co-operative Tax Compliance [electronic resource]: Building Better Tax Control Frameworks / Organisa...
Co-operative Tax Compliance [electronic resource]: Building Better Tax Control Frameworks / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2016.
Alternative title
Date
2016.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (48 pages)
Content type
text
Media type
computer
Carrier type
online resource
Contents
Intro -- Table of contents -- Abbreviations and acronyms -- Executive summary -- Chapter 1. Introduction -- Background -- Chapter 2. The essential features of a Tax Control Framework -- Notes -- Chapter 3. Assessing and testing Tax Control Frameworks -- Notes -- Chapter 4. Conclusions and recommenda...
Publication information
Publisher
Paris : OECD Publishing, 2016.
Edition
2016th ed.
Date Published
2016.
Subjects
More information
Scope and Contents
Summary
This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies’ expectations of TCFs. It includes a discussion of the issue of materiality, as it is important to understand the relationship between what is material for the purposes of systems of control, such as the external audit of a multinational enterp...
Alternative Titles
Full title
Co-operative Tax Compliance [electronic resource]: Building Better Tax Control Frameworks / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Identifiers
Primary Identifiers
Record Identifier
74VKVpqbk3yg
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VKVpqbk3yg
Other Identifiers
ISBN
92-64-25338-6
DDC
336.2
MMS ID
991023984005402626