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Co-operative Compliance : a Framework. From “ Enhanced Relationship ” To “ Co-operative Compliance ”. Co-operative Compliance. BEPS: Transparency Business: Certainty. Framework : 2008 pillars. MNEs. Revenue bodies. Commercial awareness Impartiality Proportionality Openness

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Co operative compliance a framework

Co-operativeCompliance: a Framework

From “EnhancedRelationship”

To

“Co-operativeCompliance”


Co operative compliance
Co-operativeCompliance

BEPS: Transparency

Business: Certainty


Framework 2008 pillars
Framework: 2008 pillars

MNEs

Revenuebodies

Commercial awareness

Impartiality

Proportionality

Openness

Responsiveness

Disclosure

Transparency


Tax control framework understanding business

TaxControlFramework: understanding business

SolidTax Risk Management

Real time transparency

Justified trust


Peeling the onion
Peeling the onion

SAS70 (TPM)

Audit annual accounts

SOX-audit

Tax audit

External audit

Tax Assurance

Internal audit

in control statement (SOX)

Business

process

Tax audit

Internal control

Other techniques

COSO


Internal governance

Internalgovernance

Integrity rules and core values

Standard working programmes

Involvement second pair of eyes

Training programmes

Rotation systems

Review and monitoring systems


Effectiveness

Effectiveness

Business & Revenue bodies Qualitative & Quantitative Benefits

Assurance of tax base

From output to outcome


Multilateral co operative compliance

MultilateralCo-operativecompliance

Cross border, real time transparencyPractical certainty

Reduce compliance burdens


Co operative compliance future work

Co-operative Compliance: future work

Tax Control Framework

Measuring Effectiveness

Multilateral Co-operative Compliance