This conference will bring together tax officials, businesses, international and regional organizations and academics from OECD and non-OECD countries. The aim of this event is to provide a platform to share the experience of co-operative compliance programmes to date, discuss insights to their design and examine the new multilateral phase, ICAP.
Co-operative Compliance and International Compliance Assurance Programs: Moving Forward the Debate.
This two-day conference has been organised in the context of the OECD’s recent launch of the International Compliance Assurance Programme (ICAP), which builds on the domestic concept of co-operative compliance programs that have become increasingly popular.
Programme: Day 1 - Tuesday 3rd July 2018
|09:00 – 09:30||Registration|
|09:30 – 09:45||Welcome Addresses|
|09:45 – 10:15||Session I: How to Move a Debate forward by Developing a Three-year Program? What is a Co-operative Compliance Program? From Tax Policy Design to Operational Features.|
In September 2015 the WU Global Tax Policy launched a program “Co-operative Compliance: Breaking the Barriers”. Since then a substantive research has been done on co-operative compliance programs, their design, essential features, and potential challenges on their implementation. The program promoted the concept and a growing number of countries from Africa have taken some steps towards the introduction of a co-operative compliance program.
So far, the discussion about co-operative compliance programs revolved around their benefits to various stakeholders: tax administrations, taxpayers and wider society. The session will go beyond that. It will examine how to design a co-operative compliance program that not only has a chance to achieve its goals but is underpinned by sound legal and institutional principles.
|11:00 – 11:30||Group Photo and Coffee Break|
|10:15 – 12:30||Session II: Status of Selected Co-operative Compliance Programs. A Triangle of Perspectives: Discussion between Tax Administrators, Taxpayers and Tax Intermediaries. |
This session will bring together diverse perspectives on the concept of co-operative compliance. During the session, academics, representatives of tax administrations, taxpayers and tax intermediaries will discuss what they see as key elements of co-operative compliance programs and the operational implications for participants.
1) What are the strengths and what are the weaknesses of co-operative compliance programs? Are they meeting expectations?
|12:30 – 13:30||Lunch Break|
|13:30 – 15:30||Session III: Tax Control Framework: the Heart of a Co-operative Compliance Program|
At the heart of co-operative compliance is the concept of a robust tax control framework, which justifies the reliance the tax administration places on the taxpayer’s returns and other disclosures. The framework needs to be developed and maintained by the taxpayer in accordance with an explicit set of principles. The role of the tax administration is to test the framework’s soundness and the definition of what is material is central to that. The issue of materiality is well understood in the context of the external audit of companies’ accounts. But for the purposes of testing a tax control framework it is necessary to define what is material in terms of the tax liabilities arising from the taxpayer’s activities. This issue and other developments in the concept and design of tax control frameworks, including the role of technology, will be discussed during this session.
1) What are the main concerns in developing and maintaining a tax control framework? How are they addressed? What is the role of tax administrations in that context?
|15:30 – 16:00||Coffee Break|
|16:00 – 17:30||Session IV: How to Measure Outcomes rather than Outputs? Evaluation of Co-operative Compliance (Pilot) Programs|
Well-informed tax policy needs to be underpinned by impact evaluation. In that context co-operative compliance programs pose a challenge because they do not conform to traditional performance measures. The aim of this session is to discuss the existing experiences with evaluation of co-operative compliance programs. The session will also look into how approach evaluation of pilot programs on co-operative compliance.
1) What are the key principles that need to be taken into account when designing an evaluation of a co-operative compliance program? What are the pitfalls?
Programme: Day 2 - Wednesday 4th July, 2018
|09:00 – 10:30||Session V: On the Way to Co-operative Compliance Programs in Africa and in Other Regions|
This session will discuss the potential for introducing the concept of co-operative compliance in less developed countries. Some tax administrations from Africa and other regions have already taken some steps to launch a pilot program on co-operative compliance and a few others are also considering joining this initiative. During this session the focus will be on rationale for pilot initiation, pilot design and documentation, communication and stakeholder engagement.
1) Is there any interest in co-operative compliance programs in your country? What role could a potential program play?
|10:30 – 11:00||Coffee Break|
|11:00 – 12:30||Session VI: International Compliance Assurance Program. A New Phase of the Domestic Concept?|
International Compliance Assurance Program, or ICAP, draws on a domestic concept of co-operative compliance. But it goes even further. It can be seen a multijurisdictional (or multilateral) co-operative compliance. This session will provide a snapshot of the new initiative. The discussion will revolve around the potential benefits of the new initiative, some concerns it raises and obstacles countries may face when aiming to join in.
1) What were the rationale for moving towards the ICAP as a multilateral co-operative compliance program?
|12:30 – 14:00||Lunch Break|
|14:00 – 15:00||Session VII: Next steps|
During the final session of the meeting the following topics will be discussed:
|Paul Morton||Technical Adviser, International Chamber of Commerce Taxation Commission (UK)|
|Jeffrey Owens||Director, WU Global Tax Policy Center (Austria)|
|Jonathan Leigh Pemberton||Project Director, WU Global Tax Policy Center (Austria)|
|Alicja Majdanska||Manager International Taxation, Henkel (Germany)|
|Emer Mulligan||Lecturer, Taxation & Finance, NUI Galway (Ireland)|
|Lyne Oats||Professor of Taxation and Accounting, University of Exeter Business School, Co-Director of TARC (UK)|
|Jo Wakerman||Director of Large Businesses, HMRC (UK)|
|Marco Zonetti||Head of Cooperative Compliance Department, Italian Revenue Agency (Italy)|
|Alan McLean||Executive Vice President Taxation, Shell (UK)|
|Ivan Rodionov||Head of Tax Performance Advisory (TPA), EY (Russia)|
|Eelco van der Enden||Partner, Tax Administration Consulting and EMEA Tax Strategy Operations, PWC (Netherlands)|
|Roberto Risse||Corporate Vice President Tax & Trade, Henkel (Germany)|
|Stefano Ceccaci||Executive Vice President, UniCredit (Italy)|
|Petra Jacobsen (TBC)||Head of large business unit Malmö, Swedish Tax Agency (Sweden)|
|Jörg Müller||Specialist Tax at the Institute of Auditors in Germany e.V. (IDW) (Germany)|
|Maximillian Zieser||Researcher, WU (Austria)|
|Erika Reinweber||Deputy Director General, Ministry of Finance (Austria)|
|Erich Kirchler||Vice Head of Department for Economic Psychology, Educational Psychology and Evaluation, WU (Austria)|
|Eva Eberhartinger||Head of Tax Management Group, WU (Austria)|
|Logan Wort (TBC)||Executive Secretary, ATAF (South Africa)|
|Kofi Nti||Commissioner General, Ghana Revenue Authority (Ghana)|
|Doris Akol||Commissioner General, Uganda Revenue Authority (Uganda)|
|John Njiriani||Commissioner General, Kenya Revenue Authority (Kenya)|
|Duncan Onduru||Secretary General, Commonwealth Association of Tax Administrators (CATA) (UK)|
|Mark Johnson||Senior Policy Advisor, OECD (France)|
|Donald Korb||Former IRS Chief Council, Sullivan & Cromwell LLP (USA)|
|Cindy Negus||Director, Competent Authority Services, International, Large Business and Investigations Branch, Canada Revenue Agency (Canada)|
|Samuel Gibb-Cohen||Assistant Director, Large Business National Compliance, HRMC (UK)|
Vienna University of Economics and Business (WU)
Building D3, Welthandelsplatz 1