Enhanced relationship preparedness in a Dutch multinational context: A tax control framework | Zendy

Damy Colon | Zendy; D.M. Swagerman | Zendy

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Enhanced relationship preparedness in a Dutch multinational context: A tax control framework

Author(s) -

Damy Colon,

D.M. Swagerman

Publication year - 2015

Publication title -

journal of accounting and taxation

Language(s) - English

Resource type - Journals

ISSN - 2141-6664

DOI - 10.5897/jat2014.0129

Subject(s) - incentive , multinational corporation , corporate governance , accounting , business , context (archaeology) , preparedness , control (management) , stock exchange , public economics , corporate tax , double taxation , tax avoidance , economics , finance , microeconomics , management , paleontology , biology

This paper deals with enhanced relationship participation in an international context. The purpose of this paper is to present insight into the essentials for implementing a Tax Control Framework (TCF) and to present incentives to participate in an enhanced relationship. First, the relevant guidance for implementing a TCF is described. Second, based on a survey with tax directors of the largest Dutch multinational organizations quoted on the Dutch stock exchange incentives for participating in an enhanced relationship are investigated. Performing an analysis on the results identifies two important incentives for organizations to participate in an enhanced relationship. Key words: Controlling, corporate governance, enhanced relationship, Tax, OECD, internal control

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