Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

Enhanced relationship preparedness in a Dutch multinational context: A tax control framework

D.W. Colon
  • D.W. Colon
  • University of Groningen, the Netherlands.
  • Google Scholar
D.M. Swagerman
  • D.M. Swagerman
  • University of Groningen, the Netherlands.
  • Google Scholar


  •  Received: 07 January 2014
  •  Accepted: 16 January 2015
  •  Published: 31 January 2015

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Colon DW (2012). Toetsing van het Tax Management Maturity Model en horizontaal toezicht bereidheid in Nederland. Working paper University of Groningen. 

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COSO (2004). Enterprise Risk Management: Integrated Framework. Committee of Sponsoring Organizations of the Treadway Commission.

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COSO (2009). Strengthening Enterprise Risk Management for Strategic Advantage. Committee of Sponsoring Organizations of the Treadway Commission.

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Crossref

 

Groot J, Enden E, van der (2010). Verantwoording over interne beheersing onder Horizontaal toezicht. Weekblad voor Fiscaal Recht 6851:375-382.

 

Kemp J, Verbakel R (2010). Knelpunten van horizontaal toezicht bij middelgrote ondernemingen. Weekblad voor Fiscaal Recht 6844:124-130.

 

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Organisation for Economic Co-operation and Development, (2011). Tackling Aggressive Tax Planning Through Improved Transparency and Disclosure. Information note OECD.

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Organisation for Economic Co-operation and Development, (2012). Right from the start: Influencing the Compliance Environment for Small and Medium Enterprises. Information note OECD.

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Simone L, Sansing R, Seidman J (2011). When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial? Working paper SSRN.

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