Taxation

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Why is GRC important? blog
Submitted by nmarks on May, 17 2010

I have been blogging about what GRC is, advocating the definition developed by the Open Compliance and Ethics Group, OCEG (see this and subsequent posts). But, I haven’t really talked about why the concept of GRC has value.

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OECD Guidance Note, Compliance Risk Management: Managing and Improving Tax Compliance (2004) resource International Materials OCEG Reviewed

The purpose of this guidance note is to provide a framework for the application of modern compliance risk management principles to the management of tax compliance risks. It identifies and discusses the general principles found in both the identification and treatment of compliance risks within a wide variety of taxation jurisdictions.

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IRS, Publication 15-A (1/2010), Employer's Supplemental Tax Guide resource Agency Guidances OCEG Reviewed

Pub 15a gives detailed information on how the IRS classifies workers, with helpful hypothetical examples.

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IRS, Independent Contractor (Self-Employed) or Employee? resource Agency Guidances

It is critical that businesses correctly determine whether the individuals providing services are employees or independent contractors. Generally, a company must withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment tax on wages paid to an employee. Companies do not generally have to withhold or pay any taxes on payments to independent contractors.

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Supply Chain Network Design for Critical Needs with Outsourcing (2010) resource White Papers OCEG Reviewed

This paper considers the design of supply chain networks in the case of critical needs as may occur, for example, in disasters, emergencies, pending epidemics, and attacks affecting national security.

Authors: Nagurney, Anna, Yu, Min and Qiang, Qiang (February 9, 2010)

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Journal of Forensic Accounting resource Books / Publications OCEG Reviewed
The focus of the journal is on the evidentiary nature of accounting data, and topics include accounting fraud and forensic auditing; compliance, due diligence, and risk assessment; detection of financial statement misrepresentation and tax evasion; bankruptcy and valuation studies; GAAS, GAAP and SEC violations or accounting irregularities; non-standard entries, structured transactions, records tampering, and earnings management (non-neutral financial reporting); fair presentation and disclosure transparency; audit quality review and evaluation; transaction tracing, reconstruction and accounta
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IRS, Practice Before the Internal Revenue Service - 31 CFR Subtitle A, Part 10 et seq. resource National Regulations OCEG Reviewed
This part contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, and other persons representing clients before the Internal Revenue Service.
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CCH Special Report: The Worker, Retiree, and Employer Recovery Act of 2008 resource White Papers OCEG Reviewed
The Worker, Retiree, and Employer Recovery Act of 2008 (H.R. 7327), approved by Congress on December 11, suspends required minimum distributions (RMDs) from 401(k) plans, IRAs and similar retirement accounts for 2009, provides pension plan funding relief, and includes long-awaited technical corrections to the Pension Protection Act of 2006 (PPA) (P.L. 109-280).
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