在2019年全球税收征管合作论坛上，OECD自2010年后再次发布了联合审计报告《联合税务审计2019——加强税收合作，提高税收透明度》（Joint Audit 2019– Enhancing Tax Co‑operation and Improving Tax Certainty）。这份报告对于研究国际税收是很好的材料。

以下是目录
Chapter 1. Joint Audits within international tax co-operation
1.1. Exchange of information
1.2. Presence of tax officials abroad
1.3. Simultaneous tax examinations
1.4. Joint Audits
Chapter 2. Joint Audits and the tax certainty agenda
2.1. Introduction
2.2. Managing Joint Audits effectively within the wider tax certainty context
2.3. Recommendations
Chapter 3. Costs and benefits
3.1. Key benefits
3.2. Costs
3.3. Optimising the cost-benefit-ratio
3.4. Measuring benefits
3.5. Recommendations
Chapter 4. The legal framework for Joint Audits
4.1. The current international landscape
4.2. Potential areas of future work
4.3. Recommendations
Chapter 5. The role of the taxpayer
5.1. Introduction
5.2. Case selection phase
5.3. Operational phase – preparation, conduct and completion
5.4. Recommendations
Chapter 6. Building capacity, relationships and trust
6.1. Capacity building
6.2. Relationships and trust
6.3. Learning by doing
6.4. Recommendations

Chapter 7. Joint Audit guidance
7.1. Strategic approach to Joint Audits
7.2. Case selection
7.3. Preparation of the audit process
7.4. Conducting the audit
7.5. Audit completion
7.6. Evaluation
7.7. Recommendations
Annex A. Summary of recommendations