Review and implementation of measures that improve Tax Examinations Abroad
As part of the continuous improvement cycle, tax administration compliance officials should, based on the recommendations contained in final reports and after consultation with the tax examinations coordinator and other compliance personnel, seek to implement changes to tax examinations compliance procedures and programs. Any material changes to the tax administration’s tax examinations procedures should be brought to the notice of the competent authorities of their tax treaty partners as soon as possible. It follows that any training materials/courses on tax examinations abroad procedures are updated to reflect these changes.
4.14 Minimum Attributes of an Exchange …show more content…
A legal basis to exchange must exist. That basis should have:
I. A treaty or Tax Information Exchange Agreement network (even it is just one);
II. Domestic laws that allow the tax administration to gather information on behalf of another tax administration and then exchange the information with another tax …show more content…
The ability to follow up written procedures; tracking and filing systems for cases, program history, and policy; the ability of its personnel to meet with counter parts to resolve differences; a policy making structure (maybe internal, external or both) and written policies; the ability to direct field personnel to gather information; the ability to modify procedures and policies as necessary; the ability to protect the information gathered and exchanged under the treaty; a legal staff to advise it on issues and defend it in court if necessary. Intangibles like a tax administration has to be able to provide information when a request is received, dedicated staff who understands all the issues involving Exchange of Information and who can serve as points of contacts for treaty partners and other internal tax administration