Seth Terkper, Ghana’s finance minister, has told a meeting in London attended by tax directors from leading multinational companies that tax evasion means that some countries cannot achieve targets for development and investment. Cooperative compliance, which seeks to identify potential problems before they arise, was highlighted as a key tool for creating trust between taxpayers and officials.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Geopolitical rivalry is reshaping global tax cooperation, as the OECD’s minimum tax framework fragments and the EU grapples with the ensuing legal fallout
Chile’s revamped GAAR marks a shift toward structural scrutiny, pushing MNEs to strengthen tax governance, economic substance and compliance strategies
While the IBS incorporates taxable events previously covered by state and municipal taxes, its governance and operational logic represent a significant departure from the legacy model