Results 281 to 290 of about 1,617,632 (331)
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Proceedings of the 2016 CHI Conference Extended Abstracts on Human Factors in Computing Systems, 2016
This proposal records a cooperative inquiry investigation of possible technological solutions to help facilitate compliance with the mandates of the Children's Online Privacy Protection Act. It details the results of a session conducted by KidsteamUB at the University of Baltimore, and details the possible implications of the ...
Zachary Pease, Greg Walsh
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This proposal records a cooperative inquiry investigation of possible technological solutions to help facilitate compliance with the mandates of the Children's Online Privacy Protection Act. It details the results of a session conducted by KidsteamUB at the University of Baltimore, and details the possible implications of the ...
Zachary Pease, Greg Walsh
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A Cooperative Compliance Control Framework for Socially Optimal Mixed Traffic Routing
IEEE Conference on Decision and ControlIn this paper, we propose a Cooperative Compliance Control framework for mixed traffic routing, where a Social Planner optimizes vehicle routes for system-wide optimality while a compliance controller incentivizes human drivers to align their behavior ...
Anni Li +4 more
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Social Responsibility Journal
Purpose This study aims to explore the antecedents and consequences of entering Cooperative Compliance (CC) programs, a new enhanced cooperation scheme between corporate taxpayers and tax authorities.
Anna Alexander, Luca Menicacci
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Purpose This study aims to explore the antecedents and consequences of entering Cooperative Compliance (CC) programs, a new enhanced cooperation scheme between corporate taxpayers and tax authorities.
Anna Alexander, Luca Menicacci
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Tax Digitalization and Cooperative Compliance: A Trust-Mediated Model of Tax Compliance
Jurnal Ilmiah Akuntansi KesatuanIndonesia’s persistently low tax ratio compared to ASEAN and G20 countries reflects structural challenges in strengthening tax compliance. Although Jakarta contributes the largest share of national tax revenue, performance among regional tax offices ...
Siti Dewani, Hari Setiyawati
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The New Wave of Cooperative Compliance Programmes and the Impact of New Technology
European Taxation, 2019An increasing number of (inter)national tax regulations (like the ATAD, iterations of CFC rules and interest deductibility limitations) are impacting taxpayers at the same time that their scrutiny by tax authorities is intensifying.
K. Bronzewska, A. Majdańska
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The Use of Cooperative Compliance for Minimizing Cross-Border VAT/GST Disputes
World Tax JournalThe article explores the potential of cooperative compliance (CC) in preventing cross-border VAT-GST disputes. Given the current international taxation landscape lacks a mechanism enabling expeditious and cost-effective resolution of these disputes ...
J. Owens +3 more
semanticscholar +1 more source
Communicating cooperative compliance
2021Companies and tax administrations need to develop a coherent (public) reporting and communication strategy on Cooperative Compliance. This may include engaging with multi-stakeholder groups to test and challenge existing approaches and views. A number of recommendations for best practices were identified by the group for consideration by tax ...
Gribnau, Hans +4 more
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European Taxation, 2019
Since the early 2000s, Cooperative Compliance Programmes (CCPs) have been introduced in various jurisdictions in an attempt to improve tax compliance by large corporate taxpayers.
F. Cannas, K. Wauters
semanticscholar +1 more source
Since the early 2000s, Cooperative Compliance Programmes (CCPs) have been introduced in various jurisdictions in an attempt to improve tax compliance by large corporate taxpayers.
F. Cannas, K. Wauters
semanticscholar +1 more source
Cooperative Compliance Program for Individuals and Trusts: A Proposal for a Compliance Passport
SSRN Electronic Journal, 2020Ensuring tax compliance among business and wealth owners is an important policy goal for many tax authorities. This article develops a proposal for a voluntary program for individuals, family trusts and private investment vehicles which draws upon existing cooperative compliance programs for large corporations, such as the OECD’s International ...
Philip Marcovici, Noam Noked
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Risk Management, Internal Control and Cooperative Compliance in Taxation
The Future of Risk Management, Volume I, 2019R. Russo
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