Tax Assurance. A Risk Management Handbook for Large Business

Chapter 1. Introduction

Chapter 2. Tax Risk
I.    Definition
II.   An emerging view of tax risk
III.  Frameworks
IV.  Types of tax risk

Chapter 3. The changing tax ecosystem
I.    A fluid business environment
II.   Corporate Tax, a matter of public interest
III.  More proactive tax administrations
IV.  Stakeholders enter the scene
V.   Increased competition between tax systems
VI.  Tax transparency
VII. Tax as a strategic issue
VIII.Evolving tax departments
IX.  Emergence of risk management and assurance standards

Chapter 4. Tax Governance and Corporate Social Responsibility

Chapter 5. Setting up an Internal Control Framework
I.   Concept and relevance
II.  Building blocks

Chapter 6. Defining a tax strategy
I.   Relevance
II.  Drafting a tax strategy

Chapter 7. Building block 2: Comprehensive application

Chapter 8. Building Block 3: Roles and Responsibilities
I.  The Board of Directors
II. The Tax Department
III.Internal audit
IV. External auditors

Chapter 9. Chapter 9. Building block 4: Governance
I.  Incentives
II. Reporting

Chapter 10. Building block 5: Testing of the control framework

Chapter 11. Building block 6: Tax assurance

Chapter 12. Significant tax risks
I.   Profit shifting – BEPS Risk
II.  Nexus, residency and PE
III. Jurisdictional risk
IV. Transfer pricing
V.  Financing arrangements

Chapter 13. Tax certainty provided by tax administrations
I.   Rulings
II.  Dispute resolution through Mutual Agreement Procedures
III. Cooperative compliance
IV.  Multilateral ICAP

Bibliography