Co-operative tax compliance : building better tax control frameworks.

This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies' 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 contro...

Full description

Saved in:
Bibliographic Details
Format: Electronic eBook
Language:English
Published: Paris : OECD Publishing, [2016]
Subjects:
Online Access: Full text (Wentworth users only)
Local Note:ProQuest Ebook Central