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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Valid pillar two objectives are still intact after the side-by-side agreement, but whether the framework is now settled is ‘a $64,000 question’, Morrison Foerster’s tax chair told ITR
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