Joint Audits: Next Level in Cooperation between Germany and The Netherlands?

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Series Details Vol.43, No.8/9, August/September 2015, p495–500
Publication Date September 2015
ISSN 0165-2826
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Abstract:

The international landscape in tax matters is changing rapidly. In particular the taxation of multinational companies nowadays is closely scrutinized. As a reaction tax authorities are seeking for enhanced international cooperation in tax matters. Within that context the German and Dutch tax authorities last year completed a pilot project in which they examined whether they could add a new form of cooperation – the so-called joint audit – to the existing ones. The evaluation of the pilot project provides a number of insights that are important for the further development of mutual assistance in tax matters. In this contribution I will discuss the evaluation and its consequences for the future.

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