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The relationship between tax authorities, large multinationals and the public Stephen Daly Electrónico

By: Daly, Stephen.
Material type: ArticleArticlePublisher: 2017Subject(s): EMPRESAS MULTINACIONALES | IMPUESTOS | COMPETENCIA FISCAL NOCIVA | ADMINISTRACION TRIBUTARIA | REINO UNIDO | IRLANDA In: Bulletin for International Taxation v. 71, n. 5, May 2017Summary: 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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BIT/2017/5-2 (Browse shelf) Available BIT/2017/5-2

Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

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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