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Ireland/United Kingdom/OECD - The Relationship between Tax Authorities, Large Multinationals and the Public

Country:
Ireland,OECD,United Kingdom
Author:
S. Daly
Issue:
Bulletin for International Taxation, 2017 (Volume 71), No 5
Published:
20 March 2017
In this article, the author explores accusations levelled at the revenue authorities of Ireland and the United Kingdom in response to their treatment of multinationals, analyses the statutory scheme underpinning the powers of those revenue authorities and provides a preliminary proposition as to why subsequent developments have been so distinct.
 
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