Center for Taxation and Public Governance

· Tax fraud and tax avoidance;

· Information gathering and systems;

· Exchange of information between tax authorities;

· Development of risk audit strategy.

Topics:

Price: € 4,000

The general task of a tax administration is to levy and collect tax. Auditing is the logical consequence of that task in the sense that taxpayers ought to be checked whether they comply correctly, completely, and on time with their tax obligations. In addition, the tax administration is charged with the detection and prevention of (inter)national tax fraud and tax avoidance. This course introduces the participants to the general audit methods and techniques to achieve tax auditing at the highest quality,

 

In achieving fair taxation at every level, the tax administration should have at its disposal all data that may be relevant; i.e. information from the tax returns or their underlying documents and—more important—the reality behind this audit evidence in the most effective way in (inter)national perspective? The key issue of this part of the Program is: how to gather sufficient audit evidence in the most effective and efficient way in (inter)national perspective?

 

In the global economy collaboration between tax administrations has become imperative. This course focuses on the possibilities of ascertaining reality beyond posts of your country. In this respect the course gives special attention to information gathering in cases of shifting profits to other (affiliated) companies; e.g. transfer pricing, place of tax havens, money laundering, VAT carrousel and other fraud patterns. In those situations the international exchange of information becomes more important in resolving cross-border tax issues.

 

Apart from the effectiveness, efficiency of the investigation plays also a major rule in the auditing process. The tax auditor must achieve the subjects and objects of the audit at the lowest costs possible. Optimizing this efficiency the auditor operates risk-oriented and makes use of the internal information system of the taxpayer. The participants learn how to use those information systems , gather audit evidence by using computer and statistical audits, and develop a risk strategy for auditing taxpayers.

Mr. Marcel Snippe

Our address:

T: +31 (0)20 638 0136

F: +31 (0)20 421-8730

M: +31 (0)6 3018 3025

E: geerten@michielse.com