ENHANCED RELATIONSHIP PARTICIPATION INCENTIVES FOR (DUTCH) MULTINATIONAL ORGANIZATIONS

Damy Colon and Dirk Swagerman

Accounting & Taxation, 2015, vol. 7, issue 1, 93-101

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.

Keywords: Controlling; Corporate Governance; Enhanced Relationship; Tax; OECD; Internal Control (search for similar items in EconPapers)
JEL-codes: H20 H25 K34 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ibf:acttax:v:7:y:2015:i:2:p:93-101

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