After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation

After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation

This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a b

This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role