Joint audits: next level in cooperation between Germany and The Netherlands?

• Autores: E. Van Der Hel-Van Dijk
• Localización: Intertax, ISSN 0165-2826, Vol. 43, Nº. 8-9, 2015, págs. 495-500
• Idioma: inglés
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• Resumen

  • The international landscape in tax matters is changing rapidly. In particular the taxation of multinational companies nowadays is closely scrutinized. As a reaction tax authorities are seeking for enhanced international cooperation in tax matters. Within that context the German and Dutch tax authorities last year completed a pilot project in which they examined whether they could add a new form of cooperation � the so-called joint audit � to the existing ones. The evaluation of the pilot project provides a number of insights that are important for the further development of mutual assistance in tax matters. In this contribution I will discuss the evaluation and its consequences for the future.