The complexity of multinationals’ tax affairs has meant that there is a premium on tax information. This has led to initiatives aimed at increasing cooperation and coordinated action between and among tax administrations. As the tax audit landscape changes, with the beginning of joint auditing, Matthew Gilleard investigates whether two heads really are better than one.
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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year