Quotation Owens, Jeffrey, Leigh-Pemberton, Jonathan. 2021. Cooperative Compliance A Multi-stakeholder and Sustainable Approach to Taxation. Austria: Kluwer Law International.




What’s in this book: The 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). Drawing 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: the 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?); model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.); the 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); how to develop a methodology to measure the cost and benefits of cooperative compliance programmes; detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and how to communicate a cooperative compliance programme to obtain trust from society.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Book (monograph)
Language English
Title Cooperative Compliance A Multi-stakeholder and Sustainable Approach to Taxation
Location Austria
Publisher Kluwer Law International
Year 2021
URL https://law-store.wolterskluwer.com/s/product/cooperative-compliance/01t4R00000OVRsq
ISBN 978-94-035-3193-9
Open Access N


Owens, Jeffrey (Details)
Leigh-Pemberton, Jonathan (Details)
Institute for Austrian and International Tax Law IN (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5206 Financial law (Details)
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