Abstract
The international landscape in tax matters is changing rapidly. In particular the taxation of multinational companies nowadays is closely scrutinized. As a reaction tax authorities are seeking for enhanced international cooperation in tax matters. Within that context the German and Dutch tax authorities last year completed a pilot project in which they examined whether they could add a new form of cooperation – the so-called joint audit – to the existing ones. The evaluation of the pilot project provides a number of insights that are important for the further development of mutual assistance in tax matters. In this contribution I will discuss the evaluation and its consequences for the future.
Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
