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ssss1.European Commission (2006). Risk Management Guide for Tax Administrations. The European Commission’s Taxation and Customs Union Directorate General. 1.02, February 2006; This guide. was prepared by tax officials for tax officials. The team was headed by a representative of DG TAXUD of the Commission and comprised of delegates of the following Member States: Germany, Greece, Italy, The Netherlands, Austria, Sweden, United Kingdom and Poland. European Commission (EC) (2010). Compliance Risk Management. Guide for Tax Administrations. Fiscalis Risk Management Platform Group.

ssss1.DÍAZ YBERO, F., COLLOSA, A., Compliance Risk Management (CRM) Passing Trend or Necessity for the Tax Administrations? CIAT. https://www.ciat.org/compliance-risk-management-crm-passing-trend-or-necessity-for-the-tax-administrations/?lang=en et alter. See: – OECD (2004) Compliance Risk Management: managing and improving tax compliance: guidance note; overview, information note and compendium in OECD “Evaluating the effectiveness of compliance risk treatment strategies (online); – Revised Kyoto Convention”, with the following risk management process phases: Establish context; Identify risks; Analyse risks, Assess and priorities risks and Treat risks; – HMRC (UK) (2007) “Approach to compliance risk management for large business”; – ISO 31000 Risk management A complete guide (by G. Blokdyk); – ATO (2012) Review into aspects of the ATO’s use of compliance risk assessment tools, between others ATO sources, highlighting the document ATO (2021) “Practical compliance guideline (draft PGD 2021/d4) on intangibles arrangements” (complete framework to assess compliance risks on international intangible arrangements), etc.