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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.

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Joint Audits and the tax certainty agenda

Within the wider OECD/G20 tax certainty agenda (IMF/OECD, 2017), improved dispute prevention and dispute resolution is a key concern of business but can equally benefit tax administrations by creating incentives for low risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks. Here, Joint Audits, in particular in co-operative situations can play an important role, thus helping to facilitate international trade and cross-border investment to foster economic growth (IMF/OECD, 2017, 2018).

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