Abstract

This paper deals with enhanced relationship participation in an international context. The purpose of this paper is to present insight into the essentials for implementing a Tax Control Framework (TCF) and to present incentives to participate in an enhanced relationship. First, the relevant guidance for implementing a TCF is described. Second, based on a survey with tax directors of the largest Dutch multinational organizations quoted on the Dutch stock exchange incentives for participating in an enhanced relationship are investigated. Performing an analysis on the results identifies two important incentives for organizations to participate in an enhanced relationship.

Key words: Controlling, corporate governance, enhanced relationship, Tax, OECD, internal control