UK institutions for tax governance: reviewing tax settlements

Reflects on criticisms of HMRC's 2016 settlement with Google, and whether, despite creating a Tax Assurance Commissioner (TAC) to ensure such settlements are appropriate, further reforms are needed to improve transparency and address public concerns. Assesses the TAC's role and whether the...

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Détails bibliographiques
Auteur principal: Freedman, J
Format: Journal article
Langue:English
Publié: Sweet and Maxwell 2016