A number of tax administrations have recognized that large taxpayers are different from other groups of taxpayers, present different revenue risks and require different strategies to maximize tax compliance. This workshop will address the criteria for the assignment of taxpayers to the large taxpayer office (which factors determine a “large” case) and will consider current best practice about assessing the risks and the compliance issues commonly associated with large tax payers. The course will also outline benefits of cooperative compliance and horizontal monitoring frameworks for tax administrations. Experts from The Netherlands Tax and Customs Administration will also explain how they estimate the level of compliance of large businesses based upon three elements: • The level of transparency, • The level of “tax control”, and • The tax strategy.