Compliance Management of Large Business Task Group
OECD · 2012
The purpose of this guidance note is to present an overview of approaches and methods used by tax administrations in managing large taxpayers’ compliance. The aim of the guidance note is to offer a view of the various organizational structures and features of large business units. In addition, the guidance note highlights common compliance issues associated with large taxpayers and identifies practices and innovative programs or initiatives used by tax administrations to deal with these challenges.