<p>This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodiesβ expectations of TCFs. It includes a discussion of the issue of materiality, as it is important to understand the relationship between what is material for the purposes of systems of control,
Cooperative compliance : a framework ; from enhanced relationship to co-operative compliance
β Scribed by OECD
- Publisher
- OECD
- Year
- 2013
- Tongue
- English
- Leaves
- 110
- Category
- Library
No coin nor oath required. For personal study only.
β¦ Subjects
Finanzverwaltung;Steuermoral;Steuerstrafrecht;Compliance-Management;OECD-Staaten
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