Plan general
Summary
Foreword
Disclaimer
Acknowledgments
List of Abbreviations
Tables and Figures
Chapter 1. Introduction
Chapter 2. Tax Risk
- I. Definition
- II. An emerging view of tax risk
- III. Frameworks
- IV. Types of tax risk
Chapter 3. The changing tax ecosystem
- I. A fluid business environment
- II. Corporate Tax, a matter of public interest
- III. More proactive tax administrations
- IV. Stakeholders enter the scene
- V. Increased competition between tax systems
- VI. Tax transparency
- VII. Tax as a strategic issue
- VIII. Evolving tax departments
- IX. Emergence of risk management and assurance standards
Chapter 4. Tax Governance and Corporate Social Responsibility
Chapter 5. Setting up an Internal Control Framework
- I. Concept and relevance
- II. Building blocks
Chapter 6. Defining a tax strategy
- I. Relevance
- II. Drafting a tax strategy
Chapter 7. Building block 2: Comprehensive application
Chapter 8. Building Block 3: Roles and Responsibilities
- I. The Board of Directors
- II. The Tax Department
- III. Internal audit
- IV. External auditors
Chapter 9. Building block 4: Governance
- I. Incentives
- II. Reporting
Chapter 10. Building block 5: Testing of the control framework
Chapter 11. Building block 6: Tax assurance
Chapter 12. Significant tax risks
- I. Profit shifting — BEPS Risk
- II. Nexus, residency and PE
- III. Jurisdictional risk
- IV. Transfer pricing
- V. Financing arrangements
Chapter 13. Tax certainty provided by tax administrations
- I. Rulings
- II. Dispute resolution through Mutual Agreement Procedures
- III. Cooperative compliance
- IV. Multilateral ICAP
Bibliography