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http://hdl.handle.net/1942/29794
Title: | The Rise of Cooperative Compliance Programmes and the Rule of Law: A Comparison between Belgium and Italy | Authors: | CANNAS, Francesco WAUTERS, Kristof |
Issue Date: | 2019 | Publisher: | IBFD | Source: | European taxation, 59(12), p. 561-571. | Abstract: | Since the early 2000s, Cooperative Compliance Programmes (CCPs) have been introduced in various jurisdictions in an attempt to improve tax compliance by large corporate taxpayers. In this article, the authors examine two recent CCPs and conclude that, although the success of these CCPs cannot yet be evaluated, a higher level of legal certainty for taxpayers regarding, for example, the consequences of ending participation in the program, is likely to enhance their attractiveness. | Document URI: | http://hdl.handle.net/1942/29794 | ISSN: | 0014-3138 | Category: | A1 | Type: | Journal Contribution | Validations: | vabb 2021 |
Appears in Collections: | Research publications |
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ET-PDF - Cannas_Wauters (1).pdf Restricted Access | Published version | 388.75 kB | Adobe PDF | View/Open Request a copy |
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