The Relationship between Tax Authorities, Large Multinationals and the Public

(2017) 71(5) Bulletin for International Taxation 243

14 Pages Posted: 16 May 2017 Last revised: 11 Jun 2017

Stephen Daly

University of Birmingham

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.

The published article can be accessed on the website of the Bulletin for International Taxation. Here you will find a much earlier draft of the paper which was presented in 2015 at the IBFD Doctoral Meeting.

Keywords: Tax, Multinationals, Revenue Authorities, Sweetheart deals

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)

University of Birmingham ( email )

Edgbaston, Birmingham B15 2TT
United Kingdom

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