LEADER 02542oam 22004692 450 001 9910819364503321 005 20230808193947.0 010 $a92-64-25338-6 035 $a(CKB)3710000000738637 035 $a(WaSeSS)IndRDA00109650 035 $a(MiAaPQ)EBC4961796 035 $a(MiAaPQ)EBC6412544 035 $a(Au-PeEL)EBL4961796 035 $a(CaONFJC)MIL928575 035 $a(OCoLC)1024248693 035 $a(FR-PaOEC)9789264253384-en 035 $a(Au-PeEL)EBL6412544 035 $a(OCoLC)949757533 035 $a(EXLCZ)993710000000738637 100 $a20171201d2016 uf 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aCo-operative Tax Compliance $eBuilding Better Tax Control Frameworks /$fOrganisation for Economic Co-operation and Development 205 $a2016th ed. 210 $aParis $cOECD Publishing$d2016 215 $a1 online resource (48 pages) 311 $a92-64-25398-X 327 $aIntro -- 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 recommendations -- Conclusions -- Recommendations -- Bibliography -- Annex A. BIAC Statement of Tax Principles for International Business -- Annex B. Select OECD FTA publications of relevance. 330 3 $aThis 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. 606 $aTax administration and procedure 606 $aTaxpayer compliance 615 0$aTax administration and procedure. 615 0$aTaxpayer compliance. 676 $a336.2 801 0$bFR-PaOEC 906 $aBOOK 912 $a9910819364503321 996 $aCo-operative Tax Compliance$93960063 997 $aUNINA