Guidance with due diligence / voluntary disclosure scheme

We are regularly involved with audits by the Tax Authorities. The division between formal and substantive tax law often plays an important role in these matters. It is important to establish a number of things at the start of a due diligence. That is one of the reasons for the investigation. Does it concern, for example, a regular due diligence or an investigation in a specific industry, a normal company visit or a third party investigation? Guidance of a due diligence is highly specialized work. Accurate guidance can limit additional claims or reduce a possible penalty risk.

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