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Joint Audit 2019 – Enhancing Tax Co-operation and Improving Tax Certainty

Forum on Tax Administration

image of Joint Audit 2019 – Enhancing Tax Co-operation and Improving Tax Certainty

Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks.

Joint Audits are an essential element in the Tax Certainty Agenda and allow tax administrations to operate efficiently and effectively in an increasingly global environment, co-operating ever more closely and frequently with each other to ensure compliance, tackle base erosion and profit shifting, and minimise the probability of costly and time-consuming disputes.

The report sets out the most advanced form of audit-related tax co-operation, provides best practices and identifies possible areas of improvement and future work, not limited to the OECD Forum on Tax Administration.

English

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Executive summary

It is the second time the FTA has worked on Joint Audits within the last ten years (OECD, 2010). Against the background of increasing globalisation, including the rapid digitalisation of the economy, tax administrations have little choice but to engage in ever closer co-operation, including through Joint Audits, to ensure that taxpayers pay the right amount of taxes, to reduce administrative burdens, increase efficiencies, enhance tax certainty and avoid double taxation to benefit governments and taxpayers alike.

English

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