Co-operative Tax Compliance
Building Better Tax Control Frameworks
Published on May 13, 2016

This report outlines the essential features of a Tax Control Framework (TCF) and addresses
revenue bodies’ expectations of TCFs. It includes a discussion of the issue of materiality,
as it is important to understand the relationship between what is material for the
purposes of systems of control, such as the external audit of a multinational enterprise’s
accounts, and what is material in terms of the tax liabilities arising from that enterprise’s
activities in a particular country. It also discusses how revenue bodies could approach
the task of testing the soundness of a TCF in any particular case and finally, sets
out conclusions, recommendations and next steps.
Press release
13/05/2016 - Heads of tax administrations take big step forward in global tax co-operation
Further information
- Find out more about the OECD's Forum on Tax Administration
- Contact us by e-mail: fta@oecd.org
- Follow-us on Twitter @OECDtax