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...
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| Format: | Electronic eBook |
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| Language: | English |
| Published: |
Paris :
OECD Publishing,
[2016]
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| Subjects: | |
| Online Access: |
Full text (Emmanuel users only) |