Annual Compliance Arrangements with Large Corporate Taxpayers
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| Figures Figure 1.1 Taxpayers with an ACA, by number of taxes covered and type of tax ....................................................................................................... Figure 1.2 Client experience continuum model ................................................... Figure Structure of the Compliance Group, June 2014 ................................. Figure 3.1: Risk Differentiation Framework for large corporate taxpayers, 2013–14 .............................................................................................. 57 ANAO Report No 2014–15 Annual Compliance Arrangements with Large Corporate Taxpayers 7 Abbreviations ACA Annual Compliance Arrangement ANAO Australian National Audit Office APA Advance Pricing Agreement ATO Australian Taxation Office BSL Business and Service Line CAP Compliance Assurance Process CIW Community Involvement Workshop ECAP External Compliance Assurance Process FBT Fringe Benefits Tax FCA Forward Compliance Arrangement FTE Full Time Equivalent GAO United States Government Accountability Office GST Goods and Services Tax IGoT Inspector‐General of Taxation IRS United States Internal Revenue Service ITX Indirect Tax KTR Key Taxpayer Review LB&I Large Business and International MAP Mutual Agreement Procedure MoU Memorandum of Understanding ANAO Report No 2014–15 Annual Compliance Arrangements with Large Corporate Taxpayers 8 OECD Organisation for Economic Cooperation and Development PCR Pre‐lodgment Compliance Review PGH Public Groups and High Wealth Individuals PG&I Public Groups and International PRRT Petroleum Resource Rent Tax RDF Risk Differentiation Framework RTP Reportable Tax Position Schedule ToA Terms of Arrangement ANAO Report No 2014–15 Annual Compliance Arrangements with Large Corporate Taxpayers 9 Download 1.48 Mb. Share with your friends:
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