Joint Audit 2019 – Enhancing Tax Co-operation and Improving Tax Certainty
Forum on Tax Administration
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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 Audit guidance
The previous chapters outlined the role of Joint Audits, summarised the main reasons to engage in this form of international co-operation and provided details on specific topics. This chapter provides practical guidance and related recommendations on how to start, conduct and complete a Joint Audit procedure based on the best practices identified during the Project.
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