An Analysis of Cooperative Compliance Programmes
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The book provides an insightful discussion on the design of a cooperative compliance programme, based on the analysis of legal principles and State aid rules.
Why this book?
The recent developments in the international tax agenda prove that the need for a revival of cooperative compliance programmes is greater than ever before. Regardless of whether one places cooperative compliance programmes in the context of the post-BEPS world, mandatory disclosure rules (which are about to become effective in the European Union) or the discussion about the tax implications of e-commerce, it is in the public interest to ensure a framework for a mature, argument-based and (ideally) real-time discussion between tax administrations and large business taxpayers. The benefits of cooperative compliance programmes may prove particularly important in the post COVID-19 environment, when countries will be looking for ways to recover from the crisis.
This book analyses how to ensure that the implementation of the concept of cooperative compliance is underpinned by sound legal principles and enhanced by a robust institutional framework, with a particular focus on the application of the concept in less developed countries.
In the context of less developed countries, the concept of cooperative compliance is presented as a legal transplant, able to “travel” across countries, legal systems and legal cultures. The book shows not only how tax administrations and taxpayers may benefit from cooperative compliance programmes, but also what the potential bottlenecks are.
As such, this book promotes the concept of cooperative compliance as a viable solution to the many challenges faced by not only developed countries, but also less developed ones. It contributes to tax policy formulations by providing clear recommendations on the design of a cooperative compliance programme, highlights the potential legal and institutional bottlenecks and presents some good practices on how a cooperative compliance programme can be developed. As such, it offers useful guidance for lawmakers and tax administrations planning to implement cooperative compliance programmes.
An Analysis of Cooperative Compliance Programmes
DOI: https://doi.org/10.59403/1empkg2
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Chapter 1: Introduction
DOI: https://doi.org/10.59403/1empkg2
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Chapter 2: Historical and Regulatory Rationale for the Development of Cooperative Compliance Programmes
DOI: https://doi.org/10.59403/1empkg2
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Chapter 3: From Cooperative Compliance Programmes to the Concept of Cooperative Compliance
DOI: https://doi.org/10.59403/1empkg2
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Chapter 4: Cooperative Compliance Programmes in Diverse Jurisdictions
DOI: https://doi.org/10.59403/1empkg2
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Chapter 5: Cooperative Compliance Programmes in a Toolbox of Tax Compliance Instruments
DOI: https://doi.org/10.59403/1empkg2
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Chapter 6: The Concept of Cooperative Compliance in Light of Fundamental Legal Principles
DOI: https://doi.org/10.59403/1empkg2
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Chapter 7: Cooperative Compliance Programmes and State Aid Regime
DOI: https://doi.org/10.59403/1empkg2
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Chapter 8: Cooperative Compliance Programmes and the Institutional Mechanisms of Control and Oversight
DOI: https://doi.org/10.59403/1empkg2
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Chapter 9: The Potential of the Concept of Cooperative Compliance for Tax Administrations in Less Developed Countries
DOI: https://doi.org/10.59403/1empkg2
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Chapter 10: The Proposal for a Cooperative Compliance Programme
DOI: https://doi.org/10.59403/1empkg2
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Chapter 11: Summary and Conclusions
DOI: https://doi.org/10.59403/1empkg2
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