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| * Please select your country |
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| * Please indicate whether you are responding in the area of corporate tax, indirect tax, or both |
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| 1. Do you observe an increasing trend in tax audit activity in your country over the past 2 years? |
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| 2. If you answered yes in question 1, do you feel this increasing trend is fueled by (multiple answers possible) |
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| 3. If you answered yes in question 1, what is the percentage of increase? |
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| 4. Which of the below topics are most commonly audited ? Please rank by frequency (1 being the most frequent) |
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| PE |
| | | TP |
| | | Tax optimisation structure |
| | | Financial transactions |
| | | Compliance |
| | | Restructurings |
| | | Other |
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| 5. For the items indicated in question 4, have you seen an increase or decrease in the number of tax audits?
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| 6. Do you observe an audit focus on certain sectors? If yes, on which ones? (multiple answers are possible) |
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| 7. Can directors be held liable in tax matters in your country? |
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| 8. If the answer on question 7 is yes, do you observe an increase or decrease in the tax administration invoking this liability? |
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| 9. Do you observe a change in the number of cases brought to the court compared to the past. |
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| B. Local tax authorities approach |
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| 10. Are tax authorities in your country changing their approach with respect to audits in terms of staff involved in audits (multiple answers are possible) |
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| 11. Are tax authorities in your country changing their approach with respect to audits in terms of tools utilized? (multiple answers are possible) |
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| 12. Are tax authorities in your country taking measures at Competent Authority level to cope with the expected increase in number of cases brought to them? |
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| 13. Are the tax authorities in your country increasing collaboration with other countries (multiple answers are possible) |
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| 14. Are there alternative unilateral dispute resolution mechanisms available in your country? |
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| 15. Does your country have a kind of voluntary and/or co-operative compliance programs in place? |
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| 16. Do you observe more cases in which the local tax authorities refer tax fraud cases to criminal courts in your country? |
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| 17. Is there an increase of the application of penalties in your country? |
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| 18. If you answered yes to question 17, are the applied penalties proportional? |
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| * Are you responding to indirect tax questions |
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| 1. Do you observe an increasing trend in tax audit activity in your country over the past 2 years (multiple answers are possible) |
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| 2. If you answered yes in question 1, what is the percentage of increase? |
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| 3. Which of the below topics are most commonly audited? Please rank by frequency (1 being the most frequent) |
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| PE for VAT |
| | | Transfer pricing adjustments for VAT |
| | | Transfer pricing adjustments for Customs |
| | | The taxable person's right to deduct |
| | | Exemptions (exports, IC-supplies,...) |
| | | Compliance requirements (e.g. invoicing,...) |
| | | The taxable event |
| | | Customs |
| | | Excise |
| | | Tax optimization structures |
| | | Other |
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| 4. For each of the items indicated in question 3, have you seen an increase or decrease in the number of tax audits
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| 5. Do you observe an audit focus on certain sectors. If yes, on which ones (multiple answers are possible)? |
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| 6. Can directors be held liable in tax matters in your country? |
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| 7. If the answer on question 6 is yes, do you observe an increase or decrease in the tax administration invoking this liability? |
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| 8. Do you observe a change in the number of cases that are brought to court compared to the past? |
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| B. Local tax authorities approach |
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| 9. Are tax authorities in your country changing their approach to audits in terms of staff involved in audits (multiple answers possible)? |
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| 10. Are tax authorities in your country changing their approach to audits in terms of tools utilized (multiple answers possible)? |
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| 11. Are tax authorities in your country increasing collaboration with other countries (multiple answers possible)? |
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| 12. Does your country have a kind of voluntary and/or co-operative compliance programs in place? |
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| 13. Are there alternative unilateral dispute resolution mechanisms available in your country? |
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| 14. If alternative unilateral dispute resolution mechanisms are indeed available in your country, do you see an increased use of these being made? |
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| 15. Do you observe more cases in which the local tax authorities refer tax fraud cases to criminal courts in your country? |
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| 16. Is there an increase of the application of penalties in your country? |
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| 17. If you answered yes to question 16, are the applied penalties proportional? |
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