- The Tax Authorities have released a new version of the ‘Good Practices Fiscale Management’ brochure, which outlines the basic principles of the Tax Control Framework (TCF) and its importance for horizontal supervision.
- This publication should be read alongside the Guidelines for the Supervision of Large Enterprises. PwC reports that these two publications, first released in 2021, aim to provide greater clarity in the implementation of horizontal monitoring.
- The ‘Good Practices’ address questions surrounding the design of a TCF and are useful for organizations participating in horizontal monitoring or seeking information on TCF design.
- The brochure was developed with assistance from the Tax Assurance department of the Dutch Association of Tax Advisors and can be downloaded from the Tax Authorities’ website.
Source Taxlive
