Joint Audit 2019 – Enhancing Tax Co-operation and Improving Tax Certainty
Forum on Tax Administration
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
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.
Published on March 28, 2019