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 control, su...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
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Paris, France :
OECD Publishing
[2016]
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| Edición: | First edition |
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705875206719 |
