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

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

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 proceeding › Chapter › Scientific

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 language	English
Title of host publication	Cooperative compliance
Subtitle of host publication	A multi-stakeholder and sustainable approach to taxation
Editors	Jeffrey Owens, Jonathan Leigh Pemberton
Place of Publication	Alphen aan den Rijn
Publisher	Wolters Kluwer
Chapter	III
Pages	41-61
Number of pages	21
ISBN (Electronic)	978-94-035-3194-6
ISBN (Print)	978-94-035-3193-9, 978-94-035-3195-3
Publication status	Published - 6 Sept 2021

Publication series

Name	EUCOTAX Series on European Taxation
Number	69

Keywords

tax
governance,
cooperative governance
legality
soft law

Co-operative compliance and the Dutch Horizontal Monitoring model
Gribnau, H. & Huiskers-Stoop, E., 2019, In: Journal of Tax Administration (JOTA). 5, 1, p. 66-110 45 p.
Research output: Contribution to journal › Article › Scientific › peer-review

Open Access

Connecting Organizations
Bekker, S. (Researcher), Bomer, A. (Researcher), Borghouts, I. (Researcher), De Pietro, C. (Researcher), Dusarduijn, S. (Researcher), Elsweier, F. (Researcher), Essers, P. (Researcher), Garcia Anton, R. (Researcher), Gribnau, H. (Researcher), Gubbels, N. (Researcher), Hoogeveen, M. (Researcher), Houwerzijl, M. (Researcher), Kaufmann, W. (Researcher), Kemmeren, E. (Researcher), Lafarre, A. (Principal Investigator), Lejour, A. (Researcher), Li, J. (Researcher), Loth, M. (Researcher), Mc Cahery, J. (Researcher), Montebovi, S. (Researcher), Peters, C. (Researcher), Rombouts, B. (Researcher), Russo, R. (Researcher), Staats, G. (Researcher), Starink, B. (Researcher), Steegmans, M. (Researcher), Stevens, S. (Researcher), Stevens, T. (Researcher), Sumner, I. (Researcher), Tjong Tjin Tai, E. (Researcher), Tzankova, I. (Researcher), Verbruggen, P. (Researcher), Vermeulen, E. (Researcher), Westerhout, E. (Researcher), Weterings, W. (Researcher), Wibier, R. (Researcher), Xu, D. (Researcher), Zegveld, C. (Researcher), Zekić, N. (Researcher), van Gulijk, S. (Researcher), van Hout, D. (Researcher), van Hulten, M. (Researcher), van Kempen, T. (Researcher), van Kesteren, H. (Researcher), van Vijfeijken, I. (Researcher), Van der Elst, C. (Researcher), Van der Sangen, G. (Researcher), Öner, C. (Researcher), Kryla-Cudna, K. (Researcher), Mak, V. (Researcher), Smit, D. (Researcher), Op Heij, D. (Researcher), Onţanu, E. A. (Researcher), Salah, O. (Researcher), Wijntjens, L. (Researcher), van Norden, G.-J. (Researcher), Vereijken-van den Bosch, S. (Researcher), Fernandez de Aranguiz Chueca, A. (Researcher), Diamant, Y. (Researcher), Geiregat, S. (Researcher), van der Burgt, B. (Researcher), Hofman, A. (Researcher) & Groeneveld-Tijssens, N. (Researcher)
1/01/19 → 31/12/23
Project: Research project

Cite this

Gribnau, H., Van de Velde, E., Wauters, K., & Cannas, F. (2021). Developing model legislation to facilitate the (further) development of cooperative compliance programmes. In J. Owens, & J. Leigh Pemberton (Eds.), Cooperative compliance: A multi-stakeholder and sustainable approach to taxation (pp. 41-61). (EUCOTAX Series on European Taxation; No. 69). Wolters Kluwer.

Gribnau, Hans ; Van de Velde, Elly ; Wauters, Kristof et al. / Developing model legislation to facilitate the (further) development of cooperative compliance programmes. Cooperative compliance: A multi-stakeholder and sustainable approach to taxation. editor / Jeffrey Owens ; Jonathan Leigh Pemberton. Alphen aan den Rijn : Wolters Kluwer, 2021. pp. 41-61 (EUCOTAX Series on European Taxation; 69).

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Gribnau, H, Van de Velde, E, Wauters, K & Cannas, F 2021, Developing model legislation to facilitate the (further) development of cooperative compliance programmes. in J Owens & J Leigh Pemberton (eds), Cooperative compliance: A multi-stakeholder and sustainable approach to taxation. EUCOTAX Series on European Taxation, no. 69, Wolters Kluwer, Alphen aan den Rijn, pp. 41-61.

Developing model legislation to facilitate the (further) development of cooperative compliance programmes. / Gribnau, Hans; Van de Velde, Elly; Wauters, Kristof et al.
Cooperative compliance: A multi-stakeholder and sustainable approach to taxation. ed. / Jeffrey Owens; Jonathan Leigh Pemberton. Alphen aan den Rijn: Wolters Kluwer, 2021. p. 41-61 (EUCOTAX Series on European Taxation; No. 69).

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

TY - CHAP

T1 - Developing model legislation to facilitate the (further) development of cooperative compliance programmes

AU - Gribnau, Hans

AU - Van de Velde, Elly

AU - Wauters, Kristof

AU - Cannas, Francesco

PY - 2021/9/6

Y1 - 2021/9/6

N2 - 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

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KW - tax

KW - governance,

KW - cooperative governance

KW - legality

KW - soft law

M3 - Chapter

SN - 978-94-035-3193-9

SN - 978-94-035-3195-3

T3 - EUCOTAX Series on European Taxation

SP - 41

EP - 61

BT - Cooperative compliance

A2 - Owens, Jeffrey

A2 - Leigh Pemberton, Jonathan

PB - Wolters Kluwer

CY - Alphen aan den Rijn

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Gribnau H, Van de Velde E, Wauters K, Cannas F. Developing model legislation to facilitate the (further) development of cooperative compliance programmes. In Owens J, Leigh Pemberton J, editors, Cooperative compliance: A multi-stakeholder and sustainable approach to taxation. Alphen aan den Rijn: Wolters Kluwer. 2021. p. 41-61. (EUCOTAX Series on European Taxation; 69).

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

Abstract

Publication series

Keywords

Fingerprint

Research output

Co-operative compliance and the Dutch Horizontal Monitoring model

Projects

Connecting Organizations

Cite this