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The current tax compliance status for a company is recorded in Phase I of our tax compliance model (please see the May issue of our newsletter for a complete overview). In the course of this, it is ascertained at a high level whether or not action is required in any of the divisions. On the basis of interviews and checklists an assessment is then made of how strongly the seven elements of tax compliance have already been developed. The nature, extent and deﬁnition of the rules and measures are scrutinised along with the documentation. Here, the scrutinisation as well as the assessment of the Tax CMS are conducted on the basis of standard modules while taking into account the company’s individual tax risks.