Tax
Cooperative Compliance Framework opens up useful communication channels
CCF is voluntary, but there are benefits to both businesses and Revenue where a corporate group signs up
Revenue recently issued an updated Tax and Duty Manual discussing their Cooperative Compliance Framework (CCF), which has been around for a while now and applies to large corporate groups within Revenue’s Large Corporates Division (LCD).
CCF is, as Revenue say, “the creation and development of a relationship between the taxpayer and the tax authority or tax administration based on trust and cooperation from both parties in order to achieve the highest level of voluntary tax ...