In their joint fight against tax avoidance and tax evasion international governance developed different tools. One of these tools is the joint audit. The term “joint audit is used to express that two or more countries join together to form a single audit team to examine an issue(s)/transaction(s) of one or more related taxable persons with cross-border business activities.
Taking into account that countries like Australia, the UK, Canada and the US are effectively engaging in joint tax audits, I would like to look into statistical evidence obtained in these countries (e.g. the time length, outcome achieved, resources employed between an internal audit and a joint audit).
Maybe it's will be difficult to find them however you can try on their website
Unfortunately, I am still looking.
There is lack of info on these type of examinations, because e.g. the 26 U.S. Code § 6103 prohibits disclosure of tax return information, of course, unless the taxpayer consents to a public discussion, etc.
Yes, as far I know the only countries are implementing Joint Audits are US, Australia, Canada, UK, Germany, the Netherlands, Finland and South Africa.
Dear Diana Criclivaia
Really , it is very interesting and challenge for you to write in tax audit topic, based on my experience work in banking sector in audit department i, it is some of difficult for this because the confidentially .
Best Regrds
https://www.researchgate.net/publication/305451240_Adoption_of_e-Government_Services_Exploring_the_Case_of_Electronic_Tax_Filing
Article Adoption of e-Government Services: Exploring the Case of Ele...
You can find more statistical evidence on joint tax audits by checking out the websites of tax authorities in your country.
You can also check out academic journals and publications on taxation and audit.
Dear Chuck A Arize although very superficial and without evidence, I am still grateful for any suggestions even after nearly 10 years her.
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