An effective Tax CMS can not just reduce tax risks but can also improve the tax audit process. Here is what you should consider.
The updated standard on auditing Compliance Management Systems of the IDW is valid as of January 1, 2023.
The IDW Praxishinweis contains hints on how to design and audit Compliance Management Systems.
According to the fiscal authorities an effective tax compliance management system can have a positive indicative effect in case of an audit; but still each and every case has to be considered seperately.