Results 271 to 280 of about 1,617,632 (331)

Cooperative Compliance in Austria

European Taxation, 2019
Austria’s cooperative compliance programme, referred to as Begleitende Kontrolle entered into force on 1 January 2019. This article provides an initial overview of the new programme, presents its benefits and drawbacks and identifies potential concerns.
Fiala, Florian, Ramharter, Lisa Maria
openaire   +3 more sources

The cooperative compliance model in taxation: what is the future

International Journal of Public Law and Policy, 2019
Co-operative compliance programmes enable tax administrations to stimulate the taxpayer to co- operate and create a trust-based relationship, which is a precondition for voluntary tax compliance. Such programmes have become a major part of the tax system in over 30 countries with few models serving as role models. The main objective of this paper is to
exaly   +2 more sources

The New Italian Cooperative Compliance Regime

European Taxation
This note describes the main features of the Italian cooperative compliance regime from inception to present day. In particular, it outlines the changes introduced by the recent Italian tax reform, which laid the foundations for a system that is responsive to a new understanding of the relationship between the tax authorities and taxpayers that is less
M. Allena
openaire   +3 more sources

Italy’s Cooperative Compliance Regime Broadened in Scope under 2023 Tax Reform Law

European Taxation, 2023
In this note, the author outlines recent amendments to the Cooperative Compliance Regime under the 2023 Tax Reform Law. The Cooperative Compliance Regime was first introduced in 2015 for the purpose of encouraging continuous dialogue between large ...
L. Quaratino
semanticscholar   +1 more source

The EU Cooperative Compliance Programme for Large Multinational Enterprises: A Promising Mechanism for Tax Certainty in the Uncertain Tax World Following the OECD/G20 Base Erosion and Profit Shifting Initiative?

Bulletin for International Taxation, 2022
This article examines the EU Cooperative Compliance Programme for Large Multinational Enterprises (European Trust and Cooperation Approach) and discusses its potential and that of the OECD’s International Compliance Assurance Programme as mechanisms that
J.M. Calderon, A. Quintas, ©. IbFD
semanticscholar   +1 more source

Cooperative Compliance: SWOT Analysis for the Brazilian CONFIA Program

Social Science Research Network, 2021
: Cooperative compliance ensures that the taxpayer – Tax Administration relationship is based on transparency, mutual trust, and preventive actions of assistance and collaboration.
Antonio Martinez
semanticscholar   +1 more source

Card or cash? Evidence regarding consumers' cooperative value‐added tax compliance

Asian Economic Journal, 2022
Youngrok Kim
exaly   +2 more sources

Patient Compliance vs Cooperation

Archives of Ophthalmology, 1987
To the Editor. —In Dr Muirhead's 1 letter in theArchives, he objects to the word compliance when used to describe the extent to which a patient carries out a physician's treatment orders. He cites as evidence for this criticism the definition from Random House Dictionary of the English Language , "a tendency to yield readily to others, especially in a
L, Apt, A B, Barrett
openaire   +2 more sources

In Search of Cooperative Compliance

2023
International Compliance Assurance Programme (ICAP) of OECD, a brand-new application, is the international reflection of the tax compliance expectations rising over cooperative compliance. ICAP is an application in which the tax risks of MNE groups are evaluated by bringing together the tax administrations of more than one country in which they operate
Hakkı Odabaş, İmran Arıtı Erdem
openaire   +1 more source

Cooperative Tax Compliance

Current Directions in Psychological Science, 2014
The prevailing neoclassical economic view in tax-behavior research is that trust is good, but control is better. The advice for combating tax evasion is to deter illegal behavior with rigid audits and harsh fines. But control and punishment may have unintended side effects; therefore, psychological variables (e.g., attitudes toward taxation, social ...
Kirchler, Erich, Kogler, Christoph, Mühlbacher, Stephan   +2 more
openaire   +2 more sources