This course will be delivered as part of the Supporting Capacity Development of Tax Administrations in South East Europe project primarily supported by the Dutch Ministry of Finance, Center of Excellence in Finance (CEF), International Monetary Fund (IMF) and the Assistance Technique France (Adetef). The overall objective of the project is to contribute to strengthening of beneficiary institutions’ capacity in implementing the EU’s recommendations under which the revenue authorities can deliver tax compliance risk management.

What you will learn

This course has been designed to allow participants to learn about and explore different strategies and approaches used by tax administrations in managing and improving large taxpayers’ compliance. A number of tax administrations have recognized that large taxpayers are different from other groups of taxpayers, present different risks and require different strategies to maximize compliance.

This course will address the criteria for the assignment of taxpayers to the large taxpayer office (which factors determine a “large” case) and will consider current best practice about assessing the risks and the compliance issues commonly associated with large tax payers. It will also outline benefits of cooperative compliance and horizontal monitoring frameworks for tax administrations. Experts from The Netherlands Tax and Customs Administration will explain how they estimate the level of compliance of large businesses based upon three elements:

level of transparency
level of ‘tax control’, and
tax strategy.

How you will benefit

The course will not be delivered in a conventional setting where experts come to lecture and participants come to listen. Instead it will be conducted using participative learning delivery methodology through a combination of presentations by experts from The Dutch Tax and Customs Administration followed by group work intended to facilitate the practical application of discussed subject matters.

To maximize opportunities for shared learning and enhancing the value of participant-to-participant interaction ample opportunities will also be provided to discuss common challenges in application of cooperative compliance approaches.

By the end of the workshop, participants will have:

discussed major tax compliance risks for large taxpayers
learned how these major compliance risks are managed and how large taxpayers are selected for supervision
discussed the opportunities and threats of cooperative compliance programs in large taxpayers segment (e.g. horizontal monitoring)
learned by exchange of experiences from other countries

Who should attend

The course is intended for senior or experienced revenue officials that are involved and / or have experience with procedures pertaining to large taxpayers within their institutions.

Faculty

The course will be delivered by colleagues from the Dutch Ministry of Finance, Hans Rijsbergen and Jan Breusers.

Jan Breusers is a Certified Public Accountant (CPA) and joined the Netherlands Tax and Customs Administration (NTCA) as a tax auditor in 1983. First, he audited small and medium sized companies, and from 1993 he has been auditing the largest oil and gas companies in the Netherlands.Up from 2003 Jan acts as a client coordinator in which role he is the linking pin between the NTCA and several multinational enterprises (at the moment mainly multinational logistics companies operating in the Port of Rotterdam). Jan is responsible for compliance risk management, mostly styled in Co-operative Compliance relationships between NTCA and taxpayers. Jan is particularly interested in transfer pricing issues and has considerable experience in that field.Jan is member of the workfield advisory councils "Finance" for two universities of applied science in Rotterdam and has been lecturing business economics from 2000 onwards.

After a study Tax Law at the University of Leiden, Hans Rijsbergen joined the Netherlands Tax and Customs Administration (NTCA) in 1988. First, he worked as a Corporate Income Tax specialist on small and medium sized enterprises. In 1995 he made the transfer to KPMG Meijburg to work as a tax advisor. In 1996 he returned to the NTCA and worked as a Client Coordinator and Corporate Income Tax specialist on large businesses. In 2005 he was engaged in the first pilot Horizontal Monitoring. From that moment he has been working on developing the concept of Horizontal Monitoring (internationally known as Co-operative Compliance) and individual account management for large businesses. He was editor of the Guide Supervision Large Business in the Netherlands, that was published in 2013. He also was a member of the study team that was responsible for the OECD Report 'Co-operative Compliance: A Framework', also published in 2013. Hans has international experience as a tutor on working with large business, he was engaged in a project to introduce Co-operative Compliance in Croatia, and in projects in Hungary and Morocco. Nowadays he is a strategy advisor of the Directors of NTCA/ Large Business and chairman of the nationwide intervision group of client coordinators of large businesses. He represents the Netherlands in the Large Business Program of the OECD Forum on Tax Administrations.

Working with Large Business Taxpayers

What you will learn

How you will benefit

Who should attend

Faculty

Application procedure