Since the early 2000s, Cooperative Compliance Programmes (CCPs) have been introduced in various jurisdictions in an attempt to improve tax compliance by large c

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

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

"The ongoing COVID-19 pandemic marks the most significant, singular global disruption since World War II, with health, economic, political, and security implica

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