Developing model legislation to facilitate the (further) development of cooperative compliance programmes

Hans Gribnau, Elly Van de Velde, Kristof Wauters, Francesco Cannas

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Abstract

This chapter examines the legal issues that may arise when implementing and maintaining a Cooperative Compliance programme. While the majority of jurisdictions introduced such programmes by means of administrative actions, a small minority established them through statutory provisions. On the basis of the research that was conducted, the group made a number of recommendations
Original languageEnglish
Title of host publicationCooperative compliance
Subtitle of host publication A multi-stakeholder and sustainable approach to taxation
EditorsJeffrey Owens, Jonathan Leigh Pemberton
Place of Publication Alphen aan den Rijn
PublisherWolters Kluwer
ChapterIII
Pages41-61
Number of pages21
ISBN (Electronic)978-94-035-3194-6
ISBN (Print)978-94-035-3193-9, 978-94-035-3195-3
Publication statusPublished - 6 Sep 2021

Publication series

NameEUCOTAX Series on European Taxation
Number69

Keywords

  • tax
  • governance,
  • cooperative governance
  • legality
  • soft law

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