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August 2016
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1 Citation
Bulletin for International Taxation
In this article, the authors consider corporate governance and Tax Codes of Conduct in general, the specific tax perspective of corporate governance and the various roles that such instruments may play. The authors also examine particular country practices in this area.
October 2014
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7 Reads
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8 Citations
Bulletin for International Taxation
In this article, the authors approach the concept of a Tax Control Framework (TCF) from a strategic perspective, and explain what is the nature of a TCF, how it interacts with good tax governance and relates to the mission and vision of tax administrations and tax risk management.
September 2014
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13 Reads
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3 Citations
Bulletin for International Taxation
This article, the first in a series of two, discusses the concept of cooperative compliance in reference to the OECD work on this topic, and four jurisdictions in which it has been implemented.
... 'Sweetheart deals' grant preferential treatment to corporations based on individual (i.e. not legally based) judgement (De Widt and Oats 2017; van der Enden et al. 2016). Trust-based relationships taking place behind closed doors can easily be abused (Szudoczky and Majdanska 2017). ...
August 2016
Bulletin for International Taxation
... Dat is de verantwoordelijkheid van het bestuur. 52 Volgens principe 1.5.1.iv van de Corporate Governance Code dient de auditcommissie toezicht te houden op het belastingbeleid van de vennootschap -dat is dus breder dan 'tax planning' (zoals het heette in een vorige versie van deze code). ...
Reference:
Tax governance; op weg naar duurzaamheid
October 2014
Bulletin for International Taxation
