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Key Findings

•  Understanding how co-operative compliance programmes — collaborations between tax administrations and corporations — have an impact demands a practice-based perspective.
• There is no single model of the co-operative compliance model that works universally.
• Designing and implementing a co-operative compliance programme ought to consider: whether a pilot is needed, fit with existing laws, the formality in agreements between corporations and tax administrations, voluntariness and inclusiveness respectively of participating corporations, points of contact and whether advance rulings are legally binding.
• Tax administrations designing, implementing and working with co-operative compliance programmes should carefully assess seven socio-cultural dimensions: existing tax culture, possibilities for evaluation, required competences, structural and organizational hindrances, resistance among stakeholders in the tax arena, trust and equality.