Best Practices for Good Tax Governance

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The paper “Best practices for good tax governance” was drafted by a group of committed tax directors from three organisations – the Tax Executives Council of the Conference Board, The B Team, and the European Business Tax Forum – to provide insights and practical guidance into best practices for tax governance that multinationals might adopt in order to enhance transparency and assurance towards their various stakeholders.
The shared best practices could assist:
- MNEs in developing and implementing governance;
- Stakeholders, tax administrations and others in understanding and evaluating governance; and
- In building trust and understanding.
The examples and illustrative case studies included in the paper draw on the practical experience of the contributors in designing and implementing measures that have proven effective over the course of time.
The paper is intended to be a living document that evolves in the future based on contributions from a broad range of interested parties. Should you have any comments or recommendations, feel free to reach out to any of the three organisations or provide your feedback through the consultation form on the left.