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However it identifies some additional features that are equally important the part played by the tax control framework used by a large business in providing an objective basis for trust is emphasised it also suggests that co operative compliance is a better description of the recommended approach than the original enhanced relationship . Data and research on tax including income tax consumption tax dispute resolution tax avoidance beps tax havens fiscal federalism tax administration tax treaties and transfer pricing this report outlines the essential features of a tax control framework tcf and addresses revenue bodies expectations of tcfs it includes a discussion of the issue of materiality as it is important . On 17 may 2013 the organisation for economic cooperation and developments oecd forum on tax administration fta published a preliminary report the report titled co operative compliance a framework from enhanced relationship to co operative compliance the report issued at the conclusion of the 8th annual fta meeting held in moscow is designed to explore past and current . The importance of making a sound business case for the approach and how to measure the results of co operative compliance programmes is addressed the report concludes with some thoughts about the future direction of the co operative compliance concept oecd ilibrary is the online library of the organisation for economic cooperation and . Organisation for economic co operation and development oecd 2008 study into the role of tax intermediaries paris france oecd publishing organisation for economic co operation and development oecd 2013 co operative compliance a framework from enhanced relationship to co operative compliance paris france oecd publishing