Tax Assurance. A Risk Management Handbook for large Business

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