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Joint audit 2019 - enhancing tax co-operation and improving tax certainty : forum on tax administration [electronic resource].

Published
Paris : OECD Publishing 2019.
Physical Description
75 pages : illustrations ; 28 cm
Additional Creators
Forum on Tax Administration
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Language Note
English.
Restrictions on Access
License restrictions may limit access.
Summary
Businesses increasingly operate on a global basis, producing and selling goods and services in multiple jurisdictions, often using complex supply chains, organisational structures and financing arrangements. Such activity is not confined to the largest businesses anymore, and as opportunities for trade expand, many smaller enterprises are increasingly operating in a cross-border environment. Tax administrations need to operate effectively in this global environment, cooperating ever more closely and frequently with each other to ensure compliance, tackle base erosion and profit shifting, and to minimise the probability of costly and time-consuming disputes. One form of coordinated action undertaken by tax administrations in this regard is conducting audits in close cooperation with other jurisdictions, whether on a simultaneous basis, through the presence of auditors from another jurisdiction or, at the most joined-up end, through the formation of joint audit teams. The intention of the report is to identify both the benefits that can arise from the greater use of joint audits as well as the challenges that need to be overcome to ensure that those benefits can be realised as effectively and efficiently as possible for both tax administrations and taxpayers. This will help to ensure that this important tool can be leveraged to its full extent. The report builds on earlier work of the OECD and the FTA and in particular on the FTA's 2010 Joint Audit report where the idea of a "joint audit" was first articulated.
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Genre(s)
ISBN
926453637X
9789264536371
9789264578630 (pdf)
9264578633
9789264576830 PDF
Bibliography Note
Includes bibliographical references.
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