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

Mário H. Martini; Suranjali Tandon

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

Mário H. Martini
, Suranjali Tandon

Research output: Contribution to journal › Article › Scientific › peer-review

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Abstract

In this article, the authors review the approaches to Cooperative Tax Compliance that exist in India, testing if such approaches conform with the International Tax Practice and the OECD Cooperative Compliance Framework.

Original language	English
Pages (from-to)	1-18
Journal	Intertax
Volume	51
Issue number	10
Publication status	Published - Sept 2023

Keywords

Cooperative Compliance
enhanced relationship
OECD
India
tax certainty
Tax control framework
Dispute Resolution
Corporate Governance

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

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A review of India approaches to Cooperative Compliance in light of the International Tax Practice and the OECD FrameworkFinal published version, 202 KBLicence: Taverne

3 Chapter
3 Article

A descriptive review of cooperative compliance approaches in Brazil, China and Russia
Martini, M. H., 1 May 2023, El Cumplimiento Tributario Nacional e Internacional. Pedrosa López, C. (ed.). 1ª ed. Valencia, España: Tirant Lo Blanch, p. 277-313
Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review
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
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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

Cite this

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

abstract = "In this article, the authors review the approaches to Cooperative Tax Compliance that exist in India, testing if such approaches conform with the International Tax Practice and the OECD Cooperative Compliance Framework.",

keywords = "Cooperative Compliance, enhanced relationship, OECD, India, tax certainty, Tax control framework, Dispute Resolution, Corporate Governance",

author = "Martini, \{M{\'a}rio H.\} and Suranjali Tandon",

year = "2023",

month = sep,

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volume = "51",

pages = "1--18",

journal = "Intertax",

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AU - Tandon, Suranjali

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N2 - In this article, the authors review the approaches to Cooperative Tax Compliance that exist in India, testing if such approaches conform with the International Tax Practice and the OECD Cooperative Compliance Framework.

AB - In this article, the authors review the approaches to Cooperative Tax Compliance that exist in India, testing if such approaches conform with the International Tax Practice and the OECD Cooperative Compliance Framework.

KW - Cooperative Compliance

KW - enhanced relationship

KW - OECD

KW - India

KW - tax certainty

KW - Tax control framework

KW - Dispute Resolution

KW - Corporate Governance

M3 - Article

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VL - 51

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EP - 18

JO - Intertax

JF - Intertax

IS - 10

ER -

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

Abstract

Keywords

UN SDGs

Access to Document

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Research output

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

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

Cite this