The "enhanced relationship" : a challenge for revenue bodies and taxpayers

Journal
Owens, J.P.
European Taxation 2008 (Volume 48), No. 7
FormatPDF
EUR
40
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45
(VAT excl.)

In this article, the author examines the concept and the potential benefits of an "enhanced relationship" between revenue bodies and (corporate) taxpayers, with special emphasis on the findings of The Cape Town Report and its recommendations. The author concludes by commenting on issues in this area to date and considering future developments.