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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| 格式: | Journal article |
| 语言: | English |
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Sweet and Maxwell
2016
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