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...

ver descrição completa

Detalhes bibliográficos
Autor principal: Freedman, J
Formato: Journal article
Idioma:English
Publicado em: Sweet and Maxwell 2016