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

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

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

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

Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. A