Tax compliance: best practices of Tax Control Framework from other countries

Many countries and international organizations such as the OECD are advocating a radical change in the tax compliance framework: from an ex post confrontation system, based on self compliance followed by audits and assessment by the tax authorities, many tax system are launching so-called cooperative compliance programs, characterized by an ex ante cooperation between corporate taxpayers and tax authorities. During the class, a comparative analysis of main features and best practices concerning cooperative tax compliance programs implemented by various jurisdictions will be illustrated. In particular, it will be highlighted how all of these programs rely on the implementation, by corporate taxpayers, of an internal system of tax risk control and monitoring, the so-called Tax Control Framework, whose design and implementation will also be discussed.