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Joint Audit 2019 – Enhancing Tax Co-operation and Improving Tax Certainty

Forum on Tax Administration

Published on March 28, 2019

book
Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks.Joint Audits are an essential element in the Tax Certainty Agenda and allow tax administrations to operate efficiently and effectively in an increasingly global environment, co-operating ever more closely and frequently with each other to ensure compliance, tackle base erosion and profit shifting, and minimise the probability of costly and time-consuming disputes.The report sets out the most advanced form of audit-related tax co-operation, provides best practices and identifies possible areas of improvement and future work, not limited to the OECD Forum on Tax Administration.

TABLE OF CONTENTS

Preface
Foreword
Abbreviations and acronyms
Executive summary
Introduction
Joint Audits within international tax co-operation
Joint Audits and the tax certainty agenda
Costs and benefits
The legal framework for Joint Audits
The role of the taxpayer
Building capacity, relationships and trust
Joint Audit guidance
Summary of recommendations
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IMPLEMENTATION PACKAGE

The report "Joint Audit 2019 – Enhancing Tax Co-operation and Improving Tax Certainty" identified a number of best practices to support international co-operation and in particular the conduct of Joint Audits. In this context the participants of the Joint Audit Project 2018/2019 developed a Joint Audit Implementation Package that includes relevant templates and model agreements that can facilitate and streamline any practical aspects of the conduct of a Joint Audit. The Joint Audit Implementation Package is being kept up to date on a regular basis.

 

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