Managing and controlling cross-border internal transactions: obstacles to align the management control and the tax perspective

Irene Burgers; Jeltje van der Meer - Kooistra

Managing and controlling cross-border internal transactions: obstacles to align the management control and the tax perspective

Irene Burgers
, Jeltje van der Meer - Kooistra

Law on Energy and Sustainability

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic › peer-review

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Abstract

We analyze the background of both the management control perspective and the tax perspective on cross-border internal transactions and discuss the differences between both perspectives. In addition, we point out the implications of these differences for managing and controlling cross-border internal transactions from both perspectives.

Original language	English
Title of host publication	Tax Assurance
Place of Publication	Deventer
Publisher	Wolters Kluwer
Chapter	19
Pages	473-506
Number of pages	36
Edition	2
ISBN (Print)	978901160741
Publication status	Published - 2022

Keywords

Tax Assurance
Management Control
Tax Control
Tax Risk Management

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Managing and controlling cross-border internal transactions: obstacles to align the management control and the tax perspectiveFinal publisher's version, 324 KBLicence: Taverne

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KW - Tax Control

KW - Tax Risk Management

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EP - 506

BT - Tax Assurance

PB - Wolters Kluwer

CY - Deventer

ER -

Managing and controlling cross-border internal transactions: obstacles to align the management control and the tax perspective

Abstract

Keywords

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