‘Implementing Large Taxpayer Units’ highlights the entire process from initial planning through to implementation in order to identify key factors in success
14 December 2006
New book presents the experience of tax administrators in seven Commonwealth countries
This publication by the Commonwealth Association of Tax Administrators (CATA) presents the experience of tax administrators in seven Commonwealth countries who have successfully created specialised departments to deal with large taxpayers. It identifies good practices in this field.
‘Implementing Large Taxpayer Units’ highlights the entire process from initial planning through to implementation in order to identify key factors in success.
While the book is primarily meant to assist countries in starting this process, it will also help administrators who have already implemented such units to identify areas for improvement or take timely corrective measures. Readers are offered advice and guidance on the processes involved in establishing large taxpayer units based on the experiences of revenue authorities that have implemented one, including resourcing requirements and budgets.
The publication also examines the challenges faced by large taxpayers who require tailored strategies to manage the complexity and risks associated with taxation. This is particularly important if these large taxpayers have complex business operations, including on a global scale, with high transaction volumes.
Chapters include: ‘Snapshot of the position and status of CATA member countries in relation to large taxpayer units’; and ‘Common themes and good practices’.
There are in-depth case studies of the Inland Revenue Authorities of Pakistan, South Africa, Sri Lanka, Tanzania, Uganda, UK and Zambia.
ISBN: 978-0-9553540-0-7; 88 pages; price: £10
HOW TO ORDER
This title can be bought online at www.thecommonwealth.org/publications
A full catalogue of Commonwealth Secretariat and Commonwealth Foundation publications can be viewed on the website, which provides a secure online buying facility, and orders can also be made through e-mail or by post. Pre-payment is essential. Payment by sterling cheque, international money order, postal order or bank draft must accompany your order.
Payment should be in sterling, drawn on a UK bank and made out to the Commonwealth Secretariat. If you require the order form as an attachment in Word format please e-mail the Publications Section (see address below). Post and packaging charges should be added to every order in the following way: UK orders: 15 per cent of order value (minimum charge £2.00). Non-UK orders: 25 per cent of order value (minimum charge £3.50).
Send orders to: Publications Section, Commonwealth Secretariat, Marlborough House, Pall Mall, London SW1Y 5HX, United Kingdom. Tel: +44 (0)20 7747 6342; Fax: +44 (0)20 7839 9081; E-mail: publications@commonwealth.int.