With Russia and France recently announcing they intend to introduce enhanced relationship tax compliance programmes similar to horizontal monitoring in the Netherlands, Joe Dalton asks how successful the practice has been in jurisdictions where it is already in place and how taxpayers might prepare for it in those where it is expected soon.
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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