Breukelen, May 21, 2019 – “A modern tax administration must include a trust-based regulatory approach in its compliance risk management strategy for large businesses. A so-called cooperative compliance program (CCP) – such as horizontal monitoring in the Netherlands – increases tax certainty and reduces aggressive tax practices.” This is one of the conclusions reached by Maarten Siglé RA in his dissertation titled “The effects of cooperative compliance programmes”, for which he will receive his doctorate from Nyenrode Business University on May 21, 2019.