This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role

A Tax Control Framework (TCF) is the part of the system of internal control that assures the accuracy and completeness of the tax returns and disclosures made b

Prominent among initiatives addressing the urgent need for a common understanding between multinational enterprises (MNEs) and national tax authorities about ri

This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies’ expectations of TCFs.

National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations