Taxpayers support more formal cooperation as alternative to lengthy and expensive audits

Ralph Cunningham

January 31 2014

Tax executives are feeling the heat as governments around the world increase enforcement, initiating more audits and disputes. Some, though by no means a majority, believe a concept known in different jurisdictions as horizontal monitoring, enhanced relationships or cooperative compliance may be the key to an improved relationship between both sides.

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Ralph Cunningham

Ralph Cunningham worked at ITR between 2004 and 2018 and is now a freelance journalist.

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