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...
| Tác giả chính: | |
|---|---|
| Định dạng: | Journal article |
| Ngôn ngữ: | English |
| Được phát hành: |
Sweet and Maxwell
2016
|
| Tóm tắt: | 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 Public Accounts Committee needs extra powers in such situations. Suggests how creating an expert unit of the National Audit Office may provide a solution. |
|---|