Author Description

This publication documents the biennial conference "Tax Audit Forum". At this conference real cross-border tax audit cases are presented, auditing methods are highlighted and legal questions are discussed by many national and international participants. Cross-border tax audits with participation of fiscal authorities of several countries, joint audits, allow final audit results with legal certainty at an early stage benefitting not only the taxpayer but also fiscal authorities. This avoids later conflict between the participating countries over the appropriate sharing of the tax base as would be the case in purely national tax audits.