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Co-operative Tax Compliance [electronic resource]: Building Better Tax Control Frameworks / Organisa...

Co-operative Tax Compliance [electronic resource]: Buil...

Co-operative Tax Compliance [electronic resource]: Building Better Tax Control Frameworks / Organisa...

https://devfeature-collection.sl.nsw.gov.au/record/74VKVpqbk3yg

Co-operative Tax Compliance [electronic resource]: Building Better Tax Control Frameworks / Organisation for Economic Co-operation and Development

About this item

Full title

Co-operative Tax Compliance [electronic resource]: Building Better Tax Control Frameworks / Organisation for Economic Co-operation and Development

Publisher

Paris : OECD Publishing, 2016.

Alternative title

BOOK

Date

2016.

Record Identifier

74VKVpqbk3yg

MMS ID

991023984005402626

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.

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

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

How to access this item