Recent media coverage on tax evasion, tax avoidance and aggressive tax planning demonstrates that we need new avenues and comprehensive solutions. TaxCOOP is convinced that the new generation can play a decisive role in these debates and proposes the FORUM for the next generation of tax specialists.

For the 2017 FORUM, TaxCOOP offers young people to think about tax ethics. Two events are planned to reflect on ethics:

-PANEL on tax ethics– CODE OF ETHICS – Tax students from several countries have proposed codes of ethics in taxation. A neutral jury selected the most outstand


  • Purpose or purpose of the code
  • Definition of ethics
  • Presence of values
  • Presence of equity
  • Request for commitment to the code
  • Treatment of conflicts of interest
  • Applicable Penalty – Corrective Action
  • clarity
  • General appreciation

Nathalie Cossette, Tax expert
Marie-Thérèse Dugas, Tax expert 
René Villemure, Ethics 
Sophie Gagnon, Tax expert  and ethics 
Annick Lepage, Expert in Public Administration

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Rahma Marouf

Olivier Maltais

Sanaa Elhariri et Amir Khalili

Code of ethics for representatives and tax professionals
Instructions for users of this code of conduct & conduct expected from practitioners:

1. Compliance with tax laws, regulations, and obligations as representatives
1.1. I agree to abide by all tax laws and regulations at any time and regardless of the circumstances, such as the size of the client, compensation or any other similar matter.
1.2 I undertake to keep my tax knowledge up-to-date, whether in terms of tax law and / or jurisprudence, new tax changes, or any other field related to tax practice.

2. Professionalism, attitude and behavior
2.1 I undertake to adopt a professional attitude in which the client’s interest is attained in conjunction with compliance with the tax obligations of the client.
2.2 I undertake to behave in an exemplary manner during exchanges related to tax and to inform my interlocutor (superior, client, partner, etc.) of any element that does not respect the meaning of the tax law.
2.3 I am primarily committed to being 
unbiased with my client and to expose him / her to all possible consequences for any tax infraction, whether in the matter of false statements, gross negligence or any other irregularity.

3. Objectivity, integrity and clarity
3.1 I undertake not to place my personal interests before those of my client and especially the community. I understand that my client may face a tax audit and that I may be questioned as to my integrity.
3.2 I undertake to clearly explain any complex tax planning to my client and explain to him / her all options and consequences. I understand that each client is unique and that every planning is unique. As such, I simplify my explanation based on factors such as my client’s practice, tax knowledge and educational background, experience in business, and so on.

As a representative / professional in tax practice, I undertake to comply with this Code of Ethics.

When I am confronted with an ambiguous and / or doubtful situation in the course of my work, I undertake to inquire with my immediate supervisor; of my department / ethics committee, if applicable; the tax authorities; my professional order, or any proceeding deemed relevant in the circumstances.

Rahma Marouf

Signature: the, xx MONTH xxx to VILLE.

International code of ethics for the practice of taxation
This Code of Ethics in Taxation is written intentionally in the first person. The use of the masculine to designate persons has no other purpose than to lighten the text.
Human Taxation
Taxation is a system developed by the residents of each country that ensures that all stakeholders in an economy participate in the financing of activities that support human life. I understand that the purpose of all economic structures is humanity and its needs as well as the environment in which I operate in a broad sense. Taxation is in the interest of all and I am committed to investing to the best of my ability to understand and integrate the purpose of international tax rules.

Taxation is not a business
The taxation of transactions in a financial report intervenes between income and profit. I understand, however, that taxation can not be targeted by a business effort and enrichment efforts of an individual / group. While efforts in a capitalist economy are variable and influence yield, taxation is fixed and is a right of access to markets. I will not try to control it, I will rather submit to it because to evolve in a society is to accept its social pact.

Understand and integrate
I will integrate the taxation of the countries where I am active and make sure I understand the purpose of its rules. By adhering to the objectives of taxation, I am more human.

Recognizing the rights of all
Failure to adhere to taxation, by developing tools that derogate from its objective or by not submitting to it, is denying the right to humanity to the rest of society. Enrichment through tax avoidance assumes that one stakeholder in the corporation is superior to another. I will base all my decisions on the premise that all humans are equal.

Personal engagement
I pledge to denounce unethical practices and to commit myself to improving international taxation.

Take to one to give to another
The economic organization and wealth of a country is its own and is the result of the work of all its citizens. I will practice taxation that respects the investment of each country and make sure that I submit to taxation without favoritism, because humans are equal.

 Pride and transparency
I assume my decisions and they make me proud. The taxation process is clear and I would be prepared to stand up for it proudly before anybody in the company.

Olivier Maltais

Ethics beyond law and deontology !!

Ethics is an integral part of the tax professional
Before offering advice to taxpayers, one must think ethically in the first place before thinking about it legally (ethics beyond law and ethics).

Determination of values
This point makes it possible to determine to choose and to highlight the important values ​​in the situation. The professional relations and the necessary treatment are carried out on the basis of these values ​​as determined in advance.

Dialogue based on clarity and honesty between stakeholders
The obligation to adopt clear and honest speeches for all stakeholders because it helps to explain the decisions that will be made during the treatment and also to justify these decisions to avoid misunderstandings in the end.

Protection of professional information and confidentiality
Adopt policies, procedures and processes respecting the total confidentiality of electronic and physical information, ensuring control of access to this information.
Inform taxpayers that disclosure of information is allowed only to the authorities concerned.

Taxpayers have the right to enjoy fair, just and lawful conduct
Dealing fairly and lawfully with all persons regardless of their status (client, colleagues, service providers …)

No harassment or discrimination first ethically then legally

Sanaa Elhariri et Amir Khalili


Félix Vaillancourt

Abdelouassie Sahnoune Khaled Derouiche Massinissa Walid Allek

Draft plan for a code of ethics


Allow the government to cope with spending while promoting equity in society.

How taxation should be implemented:

1- What values ​​should be promoted among tax practitioners? Fairness, integrity, transparency

2-What are the roles of stakeholders and how can they apply these values? Objective of collaboration between the actors according to their respective functions
a. The taxpayer: Transparency vis-à-vis his adviser as well as the tax authorities. Disclose true information. Acting fairly in society by voluntarily performing its part in the tax system.
b. The Government: Promote an equitable application of tax rules. Respect integrity by avoiding conflicts of interest. Demonstrate transparency by disclosing required information to taxpayers and their advisors when required.
c. The Judicial System: Applying the values ​​of fairness, integrity and transparency in the decision-making process, but also fostering and encouraging the application of these values ​​to parties involved in litigation.
d. The advisor: To fulfill his role not only as a consultant to the client, but also as an important actor in the tax system that fosters its functioning. Be transparent to the tax authorities. Avoid applying laws to favor the client strictly at the expense of the spirit in which the law was drafted and the whole of society. Inform the client as far as possible of the reasons behind the legal rules.

3. In what framework and according to what formalities can taxation be applied in order to promote these values ​​among the stakeholders? Establish sanctions or measures to promote respect for the values ​​mentioned.

Félix Vaillancourt