With Russia and France recently announcing the introduction of formal enhanced relationship tax compliance programmes, and several other countries proposing to do the same in the near future, International Tax Review speaks with John Condon, regional tax manager for BP – Australasia, about entering Annual Compliance Arrangements (ACA) with the Australian Taxation Office (ATO).
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If it gets pillar two right, India may be the ideal country that finds a balance between its global commitments and its national interests, Sameer Sharma argues
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