The Concept of Cooperative Compliance

Journal
Enden, E.M.E. van der; Bronżewska, K.
Australia; International; Italy; Netherlands; United States
Bulletin for International Taxation 2014 (Volume 68), No. 10
PriceUSD 45

This article, the first in a series of two, discusses the concept of cooperative compliance in reference to the OECD work on this topic, and four jurisdictions in which it has been implemented.