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
Date Written: May 1, 2017
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: Suggested Citation