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Tax Risk Management by Anuschka Bakker,Sander Kloosterhof Pdf
In response to a number of large corporate failures, risk management has recently become a major consideration for most organizations. At the same time, taxation has been recognized as an area having its own unique risk profiles. This book provides a practical guide for those working in today's ever-changing corporate environment. It contains an introduction to tax risk management and discussions on the tax control framework that allow corporate tax departments to identify and manage companies' tax-related risks. The book also includes country chapters, which provide practical examples of the development and application of tax control frameworks.
Piotr Karwat,Katarzyna Kimla-Walenda,Aleksander Werner
Author : Piotr Karwat,Katarzyna Kimla-Walenda,Aleksander Werner Publisher : Taylor & Francis Page : 262 pages File Size : 47,8 Mb Release : 2023-11-23 Category : Law ISBN : 9781003801580
Tax Compliance and Risk Management by Piotr Karwat,Katarzyna Kimla-Walenda,Aleksander Werner Pdf
The concept of tax compliance is as old as the tax itself, but staying compliant with tax regulations has become increasingly demanding. A changing tax regulatory environment, resulting from regulatory actions of the OECD, the European Union and national governments, poses many problems for tax compliance awareness. This book explores various approaches to improving tax compliance. Starting with the procedures and processes that are at the centre of the debate, it includes the level of tax position security obtained as a result of cooperation between tax administration and an organisation, ending with tax compliance requirements imposed by one-sided action of tax administration. Offering an experience and evidence-based analysis of how tax compliance influences an organisation’s tax and financial position, the issues are examined from both a theoretical and a practical perspective, using empirical research and case studies with an international dimension for illustration. Emphasising a holistic approach to tax compliance and its role in tax risk management within an organisation, this study offers a framework for making the challenging task of tax compliance and risk management more effective and more efficient. Exploring tax compliance focusing on the tax world after the BEPS project and anti-tax evasion and anti-tax avoidance regulatory actions undertaken by the European Union and OECD, the book has a practical focus on tax system design within the organisation and will be of interest to students, researchers and practitioners working in the areas of tax law and tax compliance.
Tax Administration by Joshua Aslett,Gustavo González,Stuart Hamilton,Miguel Pecho Pdf
This technical note introduces analytics for compliance risk management in tax administration. Together with its accompanying toolkit, the note is intended as a starter kit to support capacity development in compliance planning, risk, and intelligence groups. Developed primarily for emerging analysts new to tax administration, the note presents both theory and practical aspects of analytics. Its toolkit is comprised of an initial collection of analytics templates designed to assist in turning the theory presented into practice in the areas of: (1) compliance planning; (2) taxpayer profiling; and (3) audit case selection.
Risk-Based Tax Audits by Munawer Sultan Khwaja,Rajul Awasthi,Jan Loeprick Pdf
The book examines the fundamental principles of risk-based audits, the institutional challenges, and analytical techniques used in risk-based audit strategies. It discusses development of databases and IT infrastructure critical for effective use of risk management techniques.
Building Transparent Tax Compliance by Banks by OECD Pdf
This book analyses the nature of banking, its complex financing transactions and how they are used by both banks and their clients in tax planning. It also explores the processes that banks use to manage tax risk and the prevention, detection and response strategies applied by revenue bodies.
Mr. John D Brondolo,Annette Chooi,Trevor Schloss,Anthony Siouclis
Author : Mr. John D Brondolo,Annette Chooi,Trevor Schloss,Anthony Siouclis Publisher : International Monetary Fund Page : 62 pages File Size : 52,7 Mb Release : 2022-03-18 Category : Business & Economics ISBN : 9798400205910
Compliance Risk Management: Developing Compliance Improvement Plans by Mr. John D Brondolo,Annette Chooi,Trevor Schloss,Anthony Siouclis Pdf
All tax administrations seek to maximize the overall level of compliance with tax laws. Compliance improvement plans (CIPs) are a valuable tool for increasing taxpayers’ compliance and boosting tax revenue. This note is intended to help tax administrations develop a CIP, by providing guidance on the following issues: (1) how to identify and rate compliance risks; (2) how to treat risks to achieve the best possible outcome; and (3) how to measure the impacts that treatments have had on compliance outcomes.
Romania by International Monetary Fund. Fiscal Affairs Dept. Pdf
Further technical assistance is needed. Implementing modern risk-based methods in the LTO will require follow up FAD technical assistance to progress the advice provided in this report. This technical assistance should include translation of key risk-based compliance management documents to help the broader dissemination and acceptance of the approach. Translation of key documents provided during this TA mission (see Appendix IX) would greatly assist the dissemination of modern risk-based concepts and understanding to a larger group of LTO and NAFA officials
Tax and Corporate Governance by Wolfgang Schön Pdf
Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.
This book offers a practical solution for every organization that needs to monitor the effectiveness of their risk management. Written by a practising Chief Risk Officer, Risk Maturity Models enables you to build confidence in your organization's risk management process through a tailored risk maturity model that lends itself to benchmarking. This is a management tool that is easy to design, practical and powerful, which can baseline and self-improve the maturity capabilities needed to deliver ERM benefits over time. This book guides the reader through comparing and tailoring a wealth of existing models, methods and reference standards and codes (such as ISO 31000 and COSO ERM). Covering 60 risk-related maturity models in clear comparison format, it helps risk professionals to select the approach best suited to their circumstances, and even design their own model. Risk Maturity Models provides focused messages for the risk management function, the internal audit function, and the Board. Combining proven practice and insight with realistic practitioner scenarios, this is essential reading for every risk, project, audit and board professional who wants to move their organization up the risk maturity curve.
This technical note describes CRM at a high level and how tax administrations can implement a CRM framework to significantly strengthen revenue outcomes. A tax administration’s primary role is to collect revenues on behalf of government to fund the country’s social and economic goals. Taxpayers are expected to comply with their tax obligations as stated in the law. Compliance is the degree to which taxpayers meet their obligations, whether voluntarily or through efforts by the tax administration to enforce compliance. Using CRM allows a country to optimize its revenue collection by identifying and focusing resources on the highest risks to the tax base. While the concepts of CRM are transferable to the customs context, this note focuses on tax administration compliance risks.
Co-operative Compliance and the OECD’s International Compliance Assurance Programme by Ronald Hein,Ronald Russo Pdf
Prominent among initiatives addressing the urgent need for a common understanding between multinational enterprises (MNEs) and national tax authorities about risks and risk assessment is the International Compliance Assurance Programme (ICAP), which provides a channel for MNEs to engage in simultaneous discussions with multiple national tax administrations, thus enhancing the potential for advance tax assurance. To a certain extent, the ICAP represents the internationalization of Co-operative Compliance frameworks which were, until then, restricted within the borders of single jurisdictions. This book is the first to investigate Co-operative Compliance alongside with the ICAP, describing developments in twelve countries (Australia, Austria, Canada, Germany, Italy, Japan, the Netherlands, Norway, Poland, Spain, the United Kingdom, and the United States). Following a general introduction, two opening perspectives on the ICAP are presented, one from the OECD and one from a participating tax administration (the Netherlands), leading to the twelve country reports and a special chapter on transfer pricing, which is the main issue in international tax disputes. Specific elements reviewed include the following: criteria to enter the programme; the range of taxes covered by the programme; real-time consultation procedures; appeal procedures within the programme; the possibility to ‘agree to disagree’ and to continue Co-operative Compliance even in cases of litigation; risk management strategies within tax authorities; corporate administrative compliance burden; and main sources of tax uncertainty. Country reports are contributed by tax professionals and tax academics experienced in dealing with Co-operative Compliance and the ICAP. Each report addresses the same questions, so that all the reports cover the same features of domestic relationship approaches and the ICAP. A final chapter reviews the collected contributions and offers some concluding remarks. Although the ICAP process probably will undergo further adjustments, it is certain that the road to more international cooperation between tax authorities and MNEs is now open. This timely book, as a comparative review of the implementation of the ICAP among leading jurisdictions active in global trade, provides matchless insights into trends, similarities, differences and their implications. It will be welcomed by all stakeholders in the international tax community, including lawyers, taxation authorities and academics.
Tax Function Effectiveness by Tony Elgood,Tony Fulton,Mark Schutzman Pdf
CCH's new Tax Function Effectiveness addresses the unique challenges of tax function departments. The tax function's objectives should themselves be driven by what is happening in the business and the wider business and regulatory environment.
Revenue Administration by Ms.Lucilla Mc Laughlin,John Buchanan Pdf
This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a specialized compliance program for this segment of the taxpayer base and provides guidance on defining the population of wealthy individuals. Advice is also given on how to assess readiness for such a compliance program, taking into account the legal framework, the political environment, the availability of the necessary data and the administration’s capacity to implement it. The note then gives practical advice on implementing a high wealth individual compliance program, using the compliance risk management model as its foundation.
Measures of Tax Compliance Outcomes A Practical Guide by OECD Pdf
This report provides an overview of strategic compliance approaches for measuring tax compliance outcomes and the effectiveness of compliance activities designed to prevent non-compliance.
The Changing Tax Compliance Environment and the Role of Audit by OECD Pdf
This report examines how tax compliance strategies are evolving in light of new technologies, data sources and tools and also looks at how these changes might affect the role of audit and auditors in the future.
