Cooperative Compliance is a comprehensive guide providing practical information on the implementation of the principles underpinning the cooperative compliance concept. Cooperative compliance is now recognized as an effective way of securing good tax compliance outcomes at both the national and international levels. National taxation authorities worldwide are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes.