Corporate Tax Governance 2.0: The Role of Tax Control Frameworks Following the OECD/G20 Base Erosion and Profit Shifting Project

New standards of tax governance and compliance are now key elements of large companies’ corporate frameworks following the paradigm shift of the OECD/G20 Base Erosion and Profit Shifting Project. Accordingly, Tax Control Frameworks have evolved from tax compliance assurance to an integrated multi-functional tool linked to large taxpayers’ tax strategy.