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Enhanced Relationship Participation Incentives For (Dutch) Multinational Organizations

Author

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  • Damy Colon
  • Dirk Swagerman

Abstract

This paper deals with enhanced relationship participation in an international context. The purpose of this study has been to offer insight into the essentials for implementing a Tax Control Framework (TCF) and identify organizations’ incentives to participate in an enhanced relationship. First, the common guidelines for implementing a TCF are described. Second, we investigate organizations’ incentives to participate in an enhanced relationship on the basis of a survey conducted among the tax directors of the largest Dutch multinational organizations quoted on the Dutch stock exchange. Our analysis identifies two important incentives for organizations to participate in an enhanced relationship.

Suggested Citation

  • Damy Colon & Dirk Swagerman, 2015. "Enhanced Relationship Participation Incentives For (Dutch) Multinational Organizations," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(1), pages 93-101.
    • Handle: RePEc:ibf:acttax:v:7:y:2015:i:2:p:93-101
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    More about this item

    Keywords

    Controlling; Corporate Governance; Enhanced Relationship; Tax; OECD; Internal Control;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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