Publications

Co-operative Tax Compliance

Building Better Tax Control Frameworks

Published on May 13, 2016

book

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 enterprise’s accounts, and what is material in terms of the tax liabilities arising from that enterprise’s activities in a particular country. It also discusses how revenue bodies could approach the task of testing the soundness of a TCF in any particular case and finally, sets out conclusions, recommendations and next steps.

Press release

13/05/2016 - Heads of tax administrations take big step forward in global tax co-operation

 

Further information