The Relationship between Tax Authorities, Large Multinationals and the Public
(2017) 71(5) Bulletin for International Taxation 243
Posted: 16 May 2017 Last revised: 20 Apr 2020
Date Written: May 1, 2017
Abstract
In this article, the author explores accusations leveled 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.
Keywords: Tax, Multinationals, Revenue Authorities, Sweetheart Deals
Suggested Citation: Suggested Citation
Daly, Stephen, The Relationship between Tax Authorities, Large Multinationals and the Public (May 1, 2017). (2017) 71(5) Bulletin for International Taxation 243, Available at SSRN: https://ssrn.com/abstract=2922379
Stephen Daly (Contact Author)
King's College London - The Dickson Poon School of Law ( email )
Somerset House East Wing
Strand
London, WC2R 2LS
United Kingdom
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