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Intro -- Half-Title Page -- Title Page -- Copyright Page -- Table of Contents -- List of Abbreviations -- Preface -- Chapter 1 Introduction and Overview -- 1.01 INTRODUCTION -- [A] Overview -- [B] General Framework -- 1.02 THE ROLE OF TAX CERTAINTY IN PROMOTING A MULTI-STAKEHOLDER AND SUSTAINABLE APPROACH TO TAXATION -- [A] The Issues -- [1] Some Relevant Factors for Assessing the Impact of Tax Uncertainty on Growth -- [B] What Are the Fundamental Requirements to Provide a Sustainable Tax Environment? -- 1.03 SUMMARY OF RECOMMENDATIONS -- [A] Recommendations on Identifying Criteria for Access to Cooperative Compliance -- [B] Recommendations for Model Legislation to Facilitate Cooperative Compliance Programmes -- [C] Recommendations on an Audit Assurance Standard for TCF -- [D] Recommendations on the Methodology to Measure Costs and Benefits of Cooperative Compliance -- [E] Recommendations on Communicating Cooperative Compliance: Obtaining Trust from Society -- 1.04 CONCLUDING COMMENTS -- Chapter 2 Identifying Criteria for Access to Cooperative Compliance -- 2.01 INTRODUCTION -- [A] Overview -- [B] Scope of This Chapter -- 2.02 SUMMARY OF RECOMMENDATIONS -- [A] Designing a Cooperative Compliance Programme -- [B] Criteria Recommended for Entry -- 2.03 DETAILED CONSIDERATION OF SPECIFIC ISSUES -- [A] Overview -- [B] Should the Programme Be Voluntary? -- [C] If Voluntary, Should the Tax Administrations Be Required to Accept Taxpayers? -- [D] Should the Taxpayer Be Required to Have an Established/Functioning Tax Strategy and Internal Control Framework Before Being Accepted? -- [E] Should the Taxpayer Be Required to Go Through a Specific Review? If so, Should It Be a Full Audit? -- [F] Should There Be a Financial Threshold (E.g., Revenue)? -- [G] Should the Criteria for Participation Be Published or Not?.