Published on March 28, 2019
Preface | |
Foreword | |
Abbreviations and acronyms | |
Executive summary | |
Introduction | |
Joint Audits within international tax co-operation | |
Joint Audits and the tax certainty agenda | |
Costs and benefits | |
The legal framework for Joint Audits | |
The role of the taxpayer | |
Building capacity, relationships and trust | |
Joint Audit guidance | |
Summary of recommendations |