A descriptive review of cooperative compliance approaches in Brazil, China and Russia

Mário H. Martini

A descriptive review of cooperative compliance approaches in Brazil, China and Russia

Mário H. Martini

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review

Abstract

In this chapter the author describes the main characteristics of cooperative compliance approaches identified in Brazil, China and Russia and makes a critical review of such approaches in light of the pillars of cooperative compliance laid down by the OECD and identified in the international practice.

Original language	English
Title of host publication	El Cumplimiento Tributario Nacional e Internacional
Editors	Carlos Pedrosa López
Place of Publication	Valencia, España
Publisher	Tirant Lo Blanch
Chapter	11
Pages	277-313
Edition	1ª
ISBN (Electronic)	9788411478106
ISBN (Print)	9788411478090
Publication status	Published - 1 May 2023

Keywords

Cooperative Compliance
ICAP, horizontaal toezicht
horizontal monitoring
BRICS
tax governance
tax compliance

4 Article
2 Chapter

A review of India approaches to Cooperative Compliance in light of the International Tax Practice and the OECD Framework
Martini, M. H. & Tandon, S., Sept 2023, In: Intertax. 51, 10, p. 1-18
Research output: Contribution to journal › Article › Scientific › peer-review

Open Access
File
A review of Brazil approaches to cooperative compliance in light of International Tax Practice and the OECD concept
Martini, M. H., 1 Feb 2022, In: Intertax. 50, 2, p. 177-195 19 p.
Research output: Contribution to journal › Article › Scientific › peer-review

Open Access
File
A review of China approach to cooperative compliance in light of the international tax practice and the OECD framework
Martini, M. H., Oct 2022, In: Journal of Chinese Tax & Policy. 12, 1, p. 45-66
Research output: Contribution to journal › Article › Scientific › peer-review

Open Access
File

1 Oral presentation

Congreso Internacional Cumplimiento Tributario Cooperativo Y Buena Gobernanza Fiscal
Martini, M. (Speaker)
16 Dec 2021
Activity: Talk or presentation types › Oral presentation › Scientific

Cite this

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title = "A descriptive review of cooperative compliance approaches in Brazil, China and Russia",

abstract = "In this chapter the author describes the main characteristics of cooperative compliance approaches identified in Brazil, China and Russia and makes a critical review of such approaches in light of the pillars of cooperative compliance laid down by the OECD and identified in the international practice.",

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AB - In this chapter the author describes the main characteristics of cooperative compliance approaches identified in Brazil, China and Russia and makes a critical review of such approaches in light of the pillars of cooperative compliance laid down by the OECD and identified in the international practice.

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KW - ICAP, horizontaal toezicht

KW - horizontal monitoring

KW - BRICS

KW - tax governance

KW - tax compliance

M3 - Chapter

SN - 9788411478090

SP - 277

EP - 313

BT - El Cumplimiento Tributario Nacional e Internacional

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PB - Tirant Lo Blanch

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ER -

A descriptive review of cooperative compliance approaches in Brazil, China and Russia

Abstract

Keywords

Fingerprint

Research output

A review of India approaches to Cooperative Compliance in light of the International Tax Practice and the OECD Framework

A review of Brazil approaches to cooperative compliance in light of International Tax Practice and the OECD concept

A review of China approach to cooperative compliance in light of the international tax practice and the OECD framework

Activities

Congreso Internacional Cumplimiento Tributario Cooperativo Y Buena Gobernanza Fiscal

Cite this