000			01876nab a2200205 c 4500
999			_c149591 _d149591
003			ES-MaIEF
005			20240605184639.0
007			ta
008			240605t2023 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967543 _aMartini, Mário Henrique
245		2	_aA review of India approaches to cooperative compliance in light of the international tax practice and the OECD framework _helectrónico _c Mário H. Martini, Suranjali Tandon
500			_aResumen.
520			_ahe OECD provides a framework for co-operative compliance. To the OECD-Forum on Tax Administration questionnaires covering the years 2018 and 2019, India responded that its international tax practice is in line with the OECD’s framework. This paper reviews select features of the Indian tax system that are in line with the response. The paper looks at contemporary tax compliance measures such as faceless assessments and dispute resolution that promote cooperative compliance. While it is seen that there have been recent policy innovations to promote cooperative compliance in India, the responses are not based on any structured cooperative compliance approach as that described by the OECD. It is observed that there are in fact some missing elements as many of the initiatives such as the large taxpayers’ unit that ticked many boxes but are no longer in operation. Finally, the paper identifies that single point of contact in the administration, opportunity to clear the past before joining a cooperative compliance framework and internal control framework are initiatives that can boost cooperative compliance in India.
650		4	_aCUMPLIMIENTO COOPERATIVO _963689
650		4	_aINDIA _945694
700			_967682 _aTandon, Suranjali
773	0		_9171820 _oOP 2141/2023/10 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, issue 10, October 2023, 15 p.
942			_cRE