Includes authoritative titles from the Commonwealth Association of Tax Administrators that promote the improvement of tax administration within the Commonwealth. With particular emphasis on tax auditing techniques, combatting tax evasion, implementing computerisation and IT, and international tax competition.
Implementing Large Taxpayer Units
More and more tax administrations are setting up specialised units for dealing with large taxpayers. This publication presents the experience of seven Commonwealth country tax administrations that have successfully created specialised departments exclusively to deal with large taxpayers, and identifies good practices in this area.
Tax Evasion and Avoidance: Strategies and Initiatives Used By Cata Member Countries
This book summarises the strategies and initiatives used by tax administrations around the world to prevent, detect and deal with tax evasion and avoidance, from ‘command and control’ approaches such as penalties and sanctions to ‘responsive regulation’ such as taxpayer education and assistance.
International Tax Competition: Globalisation and Fiscal Sovereignty
Many Commonwealth developing countries are potentially affected by the EU and OECD initiatives to regulate international tax competition. These articles by experts from Commonwealth countries discuss the concerns of affected nations, covering globalisation, fiscal sovereignty, WTO issues and more.
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