Co-operative Compliance

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How to deliver fairer tax outcomes while minimizing conflict and supporting economic growth

The number of tax disputes between MNEs and tax authorities and between tax authorities themselves is growing. The expectation is that this upward trend is likely to accelerate in the near term. Yet, all parties have a common interest in minimizing the number and impact on these disputes. The Cooperative Compliance model is designed to minimize conflict between tax authorities and businesses by establishing a relationship based on transparency and justified trust. It does so by ensuring that the taxpayer and tax authority share a common understanding of the facts from the outset. When disputes do arise, the Cooperative Compliance model ensures that they are managed in the most efficient way possible.

Cooperative Compliance is also an important element in promoting good governance and in strengthening the link between good tax compliance and corporate responsibility, especially in developing countries. Cooperative Compliance approaches are becoming more common but are some way from being the standard model for managing relationships between a business and several tax administrations.

The WU Global Tax and Policy Center is heading this project which plans to undertake a research program that will examine the legal, political and practical barriers which could prevent the Cooperative Compliance model from achieving its full potential. The Project is run in cooperation with the Commonwealth Association of Tax Administrators (CATA) and the International Chamber of Commerce (ICC).

Our first meeting was held on September 28, 2015.

Please find attached our latest brochure