Tax Assurance

PART A
1. Definition and overview (R. Russo & R. Hein) / 3
2. Internal control and risk management (A. van de Ven) / 9
2.1 Introduction / 9
2.2 Financial reporting and fraud / 9
2.3 The shift to internal control / 11
2.4 Standardization of internal control / 14
2.5 The COSO internal control framework of 2013 / 15
2.6 From internal control to risk management / 19
2.7 Different types of risks / 21
2.8 Limitations and side effects / 24
2.9 Conclusion / 28
3. Corporate governance and taxes (R. Russo & R. Taha) / 31
3.1 General introduction and overview / 31
3.2 Regulations and codes on corporate governance / 31
3.2.1 Introduction / 31
3.2.2 Corporate governance: OECD regulations / 33
3.2.3 Corporate governance: country regulations / 35
3.2.3.1 Germany / 35
3.2.3.2 UK / 35
3.2.3.3 US / 36
3.2.3.4 The Netherlands / 36
3.2.3.5 Summary and concluding remarks on corporate governance codes / 37
3.3 Corporate governance issues specific for tax / 38
3.3.1 Risk appetite and tax policy / 38
3.3.2 How to cope with media exposure / 40
3.4 Management control and taxes / 47
3.5 Concluding remarks / 48
4. Ethics and International Tax Planning (R. Happé) / 49
4.1 Introduction / 49
4.2 The splendid isolation of tax is over / 51
4.3 Aggressive tax planning: the phenomenon / 53
4.4 Aggressive tax planning: the ideology / 55
4.5 Is ethics relevant to economic behavior? / 57
4.6 Aggressive tax planning and ethics / 59
4.7 A classic example of indignation about aggressive tax behavior / 60
4.8 Tax ethics for multinationals / 61
4.9 Law, ethics and social reality / 63
4.10 The compliance obligation and the spirit of the law / 64
4.11 The fair share obligation and international tax arbitrage / 66
4.12 Reputation and the Aristotelian virtues / 68
4.13 Conclusion / 70

PART B
5. The tax control framework (R. Hein) / 75
5.1 Introduction / 75
5.1.1 Setting the scene / 75
5.1.2 Objectives / 75
5.2 Definition and background / 76
5.2.1 A conceptual perspective / 76
5.2.2 Being in control is more than just managing risk / 76
5.2.3 Why is being in control of tax important? / 77
5.2.4 What does a TCF look like? / 78
5.2.5 The value of a documented TCF / 78
5.2.6 Describing tax / 78
5.2.7 Implementation / 79
5.3 External context: conceptual, regulatory and social topics / 80
5.3.1 Introductory remarks / 80
5.3.2 The main stakeholders / 81
5.3.3 Social developments: tax in the public eye / 82
5.3.4 Social corporate responsibility and the call for transparency / 83
5.3.5 Regulatory developments / 85
5.3.6 Corporate governance and accountability / 86
5.3.7 Cooperative compliance / 87
5.3.8 Views on risk management / 88
5.3.9 Technology / 89
5.4 Internal context: managing tax / 89
5.4.1 Tax management and the TCF: starting points / 89
5.4.2 Function, responsibilities and mandate of the tax department / 91
5.4.3 Positioning tax / 92
5.4.4 Tax strategy and principles / 92
5.4.5 Modes of operation / 94
5.4.6 Organization of the tax department / 98
5.4.7 Tasks / 100
5.4.8 Processes / 100
5.4.9 Monitoring / 102
5.4.10 Monitoring and maintenance / 103
6. Key elements and an operational approach towards an effective tax control framework (I.T. Janmaat-van den Berg) / 105
6.1 Introduction / 105
6.2 Trends, challenges and complexities / 106
6.2.1 Relevant trends / 106
6.2.1.1 Major (and rapid) legislation changes / 106
6.2.1.2 Increased focus on tax governance and tax risk management by (tax) authorities / 106
6.2.1.3 Digital tax administration / 107
6.2.1.4 External stakeholders / 107
6.2.2 Challenges and complexity of an effective TCF / 107
6.2.2.1 Scope and alignment / 108
6.2.2.2 Design / 108
6.2.2.3 Implementation / 108
6.2.2.4 Continuous improvement / 108
6.3 Available guidance and road to key elements / 109
6.3.1 Guidance COSO / 109
6.3.1.1 COSO Internal Control Framework / 109
6.3.1.2 COSO Enterprise Risk Management Framework / 110
6.3.2 Guidance OECD / 111
6.3.2.1 Tax Strategy Established / 111
6.3.2.2 Applied Comprehensively / 112
6.3.2.3 Responsibility Assigned / 112
6.3.2.4 Governance Documented / 112
6.3.2.5 Testing Performed / 113
6.3.2.6 Assurance Provided / 113
6.3.3 Guidance Dutch Tax Authorities / 113
6.3.3.1 Strategy / 115
6.3.3.2 Tax function / 115
6.3.3.3 Risk analysis / 115
6.3.3.4 Mitigation / 115
6.3.3.5 Monitoring / 116
6.3.3.6 Reporting / 11
6.4 Key elements of a tax control framework / 116
6.4.1 Strategy & objective setting / 117
6.4.1.1 Values / 117
6.4.1.2 Vision, mission and strategy / 119
6.4.1.3 Actions & KPIs (specific and tangible) / 120
6.4.2 Governance / 120
6.4.2.1 Tax organization / 121
6.4.2.2 Tax policy / 121
6.4.2.3 RACI / 122
6.4.2.4 Three Lines of Defense / 123
6.4.2.5 Tax operating model / 123
6.4.3 Risk identification and assessment / 127
6.4.3.1 Risk identification / 127
6.4.3.2 Risk assessment / 129
6.4.3.3 Risk response / 129
6.4.4 Mitigation / 130
6.4.4.1 Process / 130
6.4.4.2 People / 135
6.4.4.3 Technology / 135
6.4.5 Monitoring / 137
6.4.5.1 Substantial changes / 137
6.4.5.2 Test of controls / 138
6.4.5.3 Substantive testing / 138
6.4.5.4 Dual purpose tests / 139
6.4.6 Information, communication and reporting / 139
6.4.6.1 Information / 139
6.4.6.2 Communication / 140
6.4.6.3 Reporting / 140
6.5 Operational approach towards a tax control framework / 141
6.5.1 Internal environment / context / 142
6.5.2 Risk identification and assessment / 142
6.5.3 Documentation of (current) processes and controls / 142
6.5.4 Design effectiveness and identification of gaps in control / 143
6.5.5 Improving the TCF / 143
6.5.6 Operating effectiveness / 144
6.5.7 Report-out with ‘in control’ statement / 145
6.6 Conclusion / 145
7. The impact of technology (A. van Der Linden & R. Hein) / 147
7.1 Digitalization in perspective / 147
7.1.1 Historical perspective: the three antecedent Industrial Revolutions / 147
7.1.2 Main drivers of the current impact of technology / 148
7.1.3 Artificial intelligence / 149
7.1.4 Machine learning / 151
7.1.4.1 Supervised machine learning / 153
7.1.4.2 Unsupervised machine learning / 154
7.1.4.3 Deep learning / 155
7.1.4.4 Natural Language Processing / 157
7.1.5 Conditional programming / 162
7.1.6 General observations / 163
7.2 The impact of technology on the taxpayer / 165
7.2.1 Overview / 165
7.2.2 Technologies in use / 165
7.2.3 Dependencies and requirements / 167
7.2.3.1 Introductory remarks / 167
7.2.3.2 Data / 168
7.2.3.3 Staying connected / 169
7.2.3.4 Skills / 170
7.2.3.5 Continuity / 171
7.2.3.6 Budget / 171
7.2.4 Keeping control of technology / 172
7.2.4.1 New ways of working / 172
7.2.4.2 Documenting technology / 172
7.2.4.3 Control aspects / 173

PART C
8. Cooperative compliance: large businesses and compliance management (J.H.A.M. Rijsbergen & M. Siglé) / 177
8.1 Introduction / 177
8.1.1 The maturation of cooperative compliance / 177
8.1.2 The outline of this chapter / 178
8.2 The theoretical foundations of cooperative compliance / 178
8.2.1 Introduction / 178
8.2.2 New Public Governance / 179
8.2.3 Responsive regulation theory / 180
8.3 The development of cooperative compliance thinking / 181
8.3.1 Context of the developments of cooperative complianceprogrammes / 181
8.3.2 The application of cooperative compliance thinking / 182
8.3.3 OECD Publications and the common denominators of CCPs / 184
8.4 Cooperative compliance in practice: the Netherlands / 188
8.4.1 How it started / 188
8.4.2 How it’s going / 189
8.4.3 Key principles and comparison to the common denominators / 191
8.5 Effectiveness of cooperative compliance / 191
8.5.1 Introduction / 191
8.5.2 Academic literature on cooperative compliance / 192
8.5.3 Empirical explorations by tax administrations / 193
8.6 Conclusion / 194
9. Cooperative compliance: small and medium sized businesses (J. Hornstra) / 197
9.1 Introduction / 197
9.1.1 Dutch landscape of SMEs: facts and figures / 197
9.1.2 Cooperative compliance / 197
9.1.3 Tax enforcement strategy NTCA and horizontal monitoring / 198
9.2 Horizontal monitoring by means of the tax service provider (TSP) / 199
9.3 Starting point / 199
9.4 Objective of horizontal monitoring / 200
9.5 Approach / 200
9.6 The standard for tax returns / 201
9.7 Supervision within horizontal monitoring TSP / 201
9.7.1 Supervision on three levels / 202
9.8 The six process steps of horizontal monitoring / 203
9.8.1 Compliance agreement discussions and the conclusion of a compliance agreement (step 1) / 203
9.8.1.1 The TSP’s quality assurance system / 204
9.8.2 Applications and cancellation (step 2) / 205
9.8.2.1 Starting points for participation by a company / 205
9.8.2.2 Opting out / 206
9.8.2.3 Limited assessment / 206
9.8.2.4 Cancellation / 206
9.8.3 Preliminary consultations (step 3) / 206
9.8.3.1 Agree to disagree / 207
9.8.4 Filing and processing the tax return (step 4) / 208
9.8.5 Randomly selected audits (step 5) / 208
9.8.6 Monitoring and evaluation of the compliance agreement (step 6) / 209
9.8.6.1 Monitoring / 209
9.8.6.2 Evaluation / 209
9.9 Collection / 210
9.10 Errors and fines / 210
9.10.1 Errors / 210
9.10.2 Fines / 211
9.10.3 Impact on the quality system / 211
9.11 Service levels / 211
9.12 Not meeting expectations / 211
9.13 Possible alternative to obtain clarity about the tax position in advance / 212
9.14 Possible pitfalls in horizontal monitoring TCP / 212
9.15 Conclusion / 213
10. Horizontal Monitoring: some procedural tax law issues and their broader meaning (H. Gribnau) / 215
10.1 Introduction / 215
10.2 A short introduction to Horizontal Monitoring / 218
10.2.1 An informal approach based on compliance risk management / 219
10.2.2 Conflicting and shared interests / 223
10.3 Horizontal Monitoring and procedural tax law / 227
10.3.1 Discretion and Horizontal Monitoring / 227
10.3.2 Two techniques of levying taxes / 230
10.3.2.1 Levying by way of assessment / 231
10.3.2.2 Levying taxes by way of a tax return / 233
10.3.2.3 Analysis / 233
10.3.3 Disclosure obligations, sanctions and legal protection / 234
10.3.3.1 Disclosure obligations / 234
10.3.3.2 Sanctions / 235
10.3.3.3 Right to objection and right of appeal / 237
10.3.3.4 Principles of proper administrative behavior / 239
10.4 Horizontal Monitoring and the legal framework / 240
10.4.1 General remarks / 240
10.4.2 Proactively providing information / 241
10.4.3 Penalties / 242
10.4.4 Dispute resolution / 243
10.4.5 Principle of equality / 244
10.4.6 Fair play: agree to disagree / 247
10.5 Conclusion / 249
11. International Compliance Assurance Programme (ICAP) (M. H. Martini) / 253
11.1 Introduction and object of research / 253
11.2 The advent of the International Compliance Assurance Programme (ICAP) / 254
11.3 The ICAP full programme / 261
11.3.1 General aspects / 261
11.3.2 Procedures / 263
11.4 The European Trust and Cooperation Approach (ETACA) / 265
11.5 Challenges and expectations / 266
11.6 Conclusion / 268

PART D
12. Tax accounting (E. Gerrits) / 273
12.1 Introduction / 273
12.2 Introduction of IAS 12 / 274
12.3 Current tax / 274
12.3.1 Recognition of current tax / 274
12.3.2 Measurement of current tax / 275
12.3.3 Reporting of current tax / 275
12.4 Deferred tax / 276
12.4.1 Temporary differences / 277
12.4.1.1 The origination of temporary differences / 277
12.4.1.2 Taxable and deductible temporary differences / 278
12.4.1.3 Recognition of temporary differences / 279
12.4.1.4 Investments in subsidiaries, branches, associated participations and interests in joint arrangements / 283
12.4.1.5 Recognition of deductible temporary differences / 286
12.4.2 Unused tax losses and other unused tax credits / 288
12.4.2.1 Recognition of unused tax losses and tax credits / 288
12.4.3 Measurement of deferred tax / 289
12.4.3.1 Discounting / 290
12.4.4 Reporting of deferred tax / 290
12.4.4.1 Changes to the carrying amount of deferred tax / 291
12.5 The disclosure of information / 291
12.5.1 Tax components / 291
12.5.2 Tax recognized in equity or OCI / 292
12.5.3 The effective tax rate reconciliation (ETR) / 293
12.5.4 Changes to tax rates / 294
12.5.5 Unrecognized deferred tax assets / 294
12.5.6 Temporary differences related to investments in subsidiaries for which no deferred tax liability was recognized / 295
12.5.7 Tax consequences of dividend distributions to shareholders / 295
12.5.8 Movement schedule of deferred tax / 295
12.5.9 Business combination / 296
12.5.10 Recognized deferred tax assets in tax loss situations / 296
12.5.11 Discontinued business operations / 297
12.6 Presentation / 297
12.6.1 Current tax / 297
12.6.2 Deferred tax / 297
12.7 Uncertain tax positions / 298
12.7.1 Uncertain tax treatment with in IFRIC 23 / 299
12.7.2 Disclosures uncertain tax positions and contingent liabilities / 302
12.7.3 US GAAP, Accounting Standard Codification (ASC) 740 / 303
12.7.3.1 Disclosure under US GAAP / 304
12.8 VAT, payroll tax and social security contributions / 305
12.8.1 Assets and liabilities / 306
12.8.2 Provisions and liabilities / 306
12.8.3 Contingent assets / 307
12.8.4 Conclusion / 307
12.9 Country-by Country-Reporting (CbCR) / 308
12.9.1 Extractive Industry and CbCR / 308
12.9.2 Credit institutions and investment firms / 309
12.9.3 Base Erosion and Profit Shifting / 310
12.9.4 Interaction with tax accounting / 310
13. An introduction to tax auditing (J.J. Engelmoer & S. Overes) / 313
13.1 Introduction / 313
13.2 Auditing theory / 313
13.3 Assurance / 314
13.3.1 Assurance engagement / 314
13.3.2 Levels of assurance / 316
13.3.3 Non-audit services / 318
13.4 Audit techniques in general terms / 318
13.5 Context of law with respect to tax auditing / 322
13.6 Tax auditing in the Netherlands / 324
13.6.1 Tax compliance strategy and tax audit / 324
13.6.2 Principles of the Netherland Tax Administrations’ tax auditing approach / 325
13.7 Process of the Dutch tax auditing approach / 327
13.7.1 Pre-planning / 329
13.7.1.1 Understanding the business / 329
13.7.1.2 Analysis of the administration / 332
13.7.2 Completeness checks / 335
13.7.3 Accuracy checks / 335
13.7.4 Overall evaluation and reporting / 336
13.8 Audit techniques and internal monitoring – some remarks from the perspective of taxation / 337
13.8.1 Purpose of continuous monitoring of internal controls / 337
13.8.2 Risk assessment / 338
13.8.3 Audit planning / 340
13.8.4 Performing and testing / 341
13.8.4.1 Design effectiveness testing / 341
13.8.4.2 Operating effectiveness testing / 341
13.8.5 Evaluation, reporting and communications / 342
13.9 Concluding remarks / 343
14. Audit of tax (M. Boer) / 345
14.1 Introduction / 345
14.1.1 General purpose of an audit / 345
14.1.1.1 Objective of an auditor / 346
14.1.1.2 Reasonable assurance / 346
14.1.2 Risk based methodology (audit risk model) / 347
14.1.2.1 Risks of material misstatement at the financial statement level / 348
14.1.2.2 Risk of material misstatement at the assertion level / 348
14.1.2.3 Risk assessment procedures / 349
14.1.3 High level summary of the audit process / 351
14.1.3.1 Planning and risk identification / 351
14.1.3.2 Strategy and risk assessment / 355
14.1.3.3 Execution / 363
14.1.3.4 IPE risk / 365
14.1.3.5 Conclusion and reporting / 366
14.2 Application of the audit methodology on income taxes / 366
14.2.1 Specific characteristics of the income tax positions in the consolidated financial statements / 366
14.2.1.1 Introduction / 366
14.2.1.2 Jurisdictions and different frameworks and currencies / 367
14.2.1.3 Current income tax / 368
14.2.1.4 Deferred income tax / 369
14.2.1.5 Disclosure requirements and tax accounting tools / 370
14.2.1.6 Restatements procedures and income taxes / 370
14.2.1.7 Impact on inherent risk assessment / 371
14.2.2 Application of the audit methodology on income taxes / 371
14.2.2.1 Planning and risk identification / 371
14.2.2.2 Strategy and risk assessment / 374
14.2.2.3 Execution of the primary substantive procedures / 380
14.2.2.3.1 Test the reconciliation of financial reporting income to taxable income / 380
14.2.2.4 Execution of the primary substantive procedures / 390
14.2.2.5 Conclusions and reporting / 394
14.2.3 Summary and Conclusions / 395
14.3 Comparison with tax audits performed by Tax Authorities / 396
14.3.1 Level of materiality, tolerable error and nominal amount / 396
14.3.2 Nature of the audits / 397
14.3.3 Compensating effect of current and deferred taxes / 397
14.3.4 Liability for uncertain tax positions and current tax payable/receivable accounts / 397
14.3.5 Tax effect on compensating adjustments as a result of mutual agreement procedures /
14.3.6 Deferred tax positions / 399
14.3.7 Disclosure note requirements and communication regarding the operational effectiveness of the internal controls and audit differences / 399
14.3.8 Communication regarding the operational effectiveness of the internal controls and audit differences / 399
14.4 Assurance on other tax related objects / 399
14.4.1 Introduction / 399
14.4.2 Sustainability framework / 400
14.4.3 Audit procedures / 400
14.4.4 Audit procedures / 401
14.4.5 Conclusion and reporting / 401
15. Tax reporting beyond the financial accounts (X. Urbach) / 403
15.1 Introduction / 403
15.2 ESG reporting / 404
15.3 Tax reporting for the financial accounts / 405
15.4 Reporting of extractive tax payments to governments / 406
15.5 Country-by-Country reporting / 407
15.6 Tax strategy reporting / 409
15.7 Tax reporting implementation / 412
15.7.1 Tax strategy / 412
15.7.2 Tax risk management / 413
15.7.3 Taxes paid / 414
15.8 Conclusion / 417

PART E
16. Employment and payroll taxes ‘in control’ (E. van Lienen & M.f. Gersie) / 421
16.1 Introduction / 421
16.1.1 Employment tax and payroll in 2022 / 422
16.2 Employment and payroll taxes: introduction and key players / 423
16.2.1 Introduction / 423
16.2.2 Key players / 424
16.2.3 Conclusion / 429
16.3 Governance / 429
16.3.1 Tax strategy in line with corporate policy / 429
16.3.2 Stakeholder management / 430
16.3.3 Risk Appetite / 430
16.4 Risks and control / 431
16.4.1 Framework / 431
16.4.2 Inherent risks / 431
16.4.3 Identified risks tax authorities / 439
16.4.4 Local legislation / 440
16.4.5 New legislation / 440
16.4.6 Training team / 440
16.5 Technology and data (analytics) / 442
16.5.1 Systems landscape / 442
16.5.2 Data analytics / 443
16.5.3 Statistical sample / 443
16.6 Monitoring/testing / 444
16.6.1 Risk / 444
16.6.2 Testing / 445
16.6.3 Samples / 445
16.6.4 Reporting / 446
16.6.5 Completeness / 446
16.7 Summary / 446
17. Specific issues indirect tax (A.H. Bomer) / 449
17.1 From VAT harmonization to national initiatives / 449
17.2 Developments in VAT supervision / 450
17.2.1 Digital connection of the links in the supply chain / 450
17.2.2 Digital reporting after the invoice has been sent / 451
17.2.2.1 Poland / 451
17.2.2.2 Spain / 451
17.2.2.3 Hungary / 452
17.2.3 Digital reporting before the invoice is sent / 453
17.2.4 The advantages and disadvantages of digital VAT reporting obligations / 453
17.2.5 Conclusions on digital reporting obligations / 455
17.3 Specific features of VAT / 455
17.4 Consequences for a TCF / 456
17.4.1 Distinction between ‘internal controls’ and ‘monitoring’ / 456
17.4.2 Consequences of reporting obligations for a tax control framework / 458
17.5 Importance and design of VAT monitoring / 459
17.5.1 Monitoring / 459
17.5.2 Importance of monitoring / 459
17.5.3 Design of monitoring / 460
17.5.4 Changes in monitoring / 461
17.6 Conclusions / 463
18. CIT assurance & the internal tax function: developments since the global financial crisis (J.W.H. van Zadelhoff) / 465
18.1 Introduction / 465
18.2 Developments in (tax) risk management guidelines / 467
18.2.1 Early 2000s: the Sarbanes Oxley Act, including COSO principles / 467
18.2.2 The EU’s response to GFC / 468
18.2.3 The Basel Committee’s response to the GFC / 469
18.2.4 OECD guidelines regarding governance / 470
18.2.5 Intermediate summary on regulatory developments / 470
18.3 Developments around transparency: tax data reporting by companies / 471
18.3.1 Public tax reporting / 472
18.3.2 Transparency: data reporting and information exchange between tax authorities / 473
18.3.3 Consequences for the tax function and for CIT assurance? / 474
18.4 Developments around cooperative compliance regimes / 475
18.4.1 Consequences for the tax function and impact on CIT tax assurance / 476
18.5 Developments in substantive tax law: ATAD 2 and Pillar II OECD / 477
18.6 Conclusions on four critical developments, their interaction and their impact on CIT assurance / 478
19. Managing and controlling cross-border internal transactions: obstacles to align the management control and the tax perspective (I. J. J. Burgers J. Van Der Meer-Kooistra) / 481
19.1 Introduction / 481
19.2 The management control perspective: Aim and content / 483
19.2.1 Introduction / 483
19.2.2 Benefits of internal transactions: lower transaction costs / 483
19.2.3 Supporting the decision-making process / 484
19.2.4 Key elements of the coordination system of internal transactions / 486
19.2.5 The characteristics influencing the content of an MNE’s coordination system of internal transactions / 487
19.2.6 Financial boundaries between the transacting organizational units / 488
19.3 The tax perspective: Aim and content / 489
19.3.1 Introduction / 489
19.3.2 Arm’s length principle / 490
19.3.3 Codification in Art. 9 OECD Model and Art. 9 UN Model for intercompany transactions (associated companies) / 490
19.3.4 Codification in Art. 7 OECD Model and Art. 7 UN Model for intracompany transactions (PEs) / 491
19.3.5 Transfer Pricing Guidelines and Reports on the Allocation of Profits to Permanent Establishments / 493
19.3.6 Transfer Pricing Methods used for tax purposes / 496
19.3.7 Documentation requirements / 499
19.3.8 Tax control framework / 502
19.4 Differences between the management control perspective and the tax perspective / 504
19.4.1 Aim of the perspectives: reaping the benefits of transacting internally and supporting the decision-making versus preventing double taxation and profit shifting / 505
19.4.2 Aim of the perspectives: focus on risks in general versus significant transfer pricing risks / 506
19.4.3 Point of departure: organizational units versus legal entities / 506
19.4.4 Point of departure: organizational unit-by-organizational unit versus country-by-country / 507
19.4.5 Point of departure: transfer pricing documentation determined by the MNE itself versus transfer pricing documentation requirements that may differ from country to country / 507
19.4.6 Transaction costs versus synergy effects / 507
19.4.7 Aim of transfer pricing methods used: desired degree of decentralisation versus arm’s length result / 508
19.4.8 Determination of costs: what costs would influence the behavior of the transacting parties versus what costs would be used by third parties / 509
19.4.9 Timing issues: ‘making use of up-to-date information’ versus ‘no hindsight’ / 509
19.4.10 Bargaining as a transfer pricing method / 510
19.4.11 Acceptance of simultaneous use of two or more transfer pricing methods / 510
19.4.12 Relation of the coordination system of internal transactions with the overall management control system / 511
19.4.13 Influencing the behavior of the transacting parties and preventing information asymmetry between these parties / 511
19.4.14 Using different terms for similar phenomena / 511
19.5 Implications of the differences for managing and controlling crossborder internal transactions from the management control perspective and the tax perspective / 512
19.6 Conclusions / 513

About the authors / 515