{"product_id":"cooperative-compliance-jeffrey-owens-9789403531939","title":"Cooperative Compliance: A Multi-stakeholder and Sustainable Approach to Taxation","description":"\u003cp\u003eNational taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes.\u003c\/p\u003e \u003cp\u003eDrawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: \u003c\/p\u003e \u003cul\u003e \u003cli\u003ethe criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?);\u003c\/li\u003e \u003cli\u003emodel legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.);\u003c\/li\u003e \u003cli\u003ethe foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations);\u003c\/li\u003e \u003cli\u003ehow to develop a methodology to measure the cost and benefits of cooperative compliance programmes;\u003c\/li\u003e \u003cli\u003edetailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and\u003c\/li\u003e \u003cli\u003ehow to communicate a cooperative compliance programme to obtain trust from society.\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThe analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics.\u003c\/p\u003e \u003cp\u003eTax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Jeffrey Owens, Jonathan Leigh Pemberton\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 9403531932\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9789403531939\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Kluwer Law International\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 08\/18\/2021\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 248\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.16lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 0.63d","brand":"Jeffrey Owens","offers":[{"title":"Hardcover","offer_id":43990625059071,"sku":"9789403531939","price":116.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_00ae4a6a-9b46-470c-9b1c-e2c5f68c6ea8.jpg?v=1683305728","url":"https:\/\/www.whiterainbookhouse.com\/products\/cooperative-compliance-jeffrey-owens-9789403531939","provider":"WR Book House","version":"1.0","type":"link"}