International. The "enhanced relationship" : a challenge for revenue bodies and taxpayers

• Autores: Jeffrey P. Owens
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 7, 2008, págs. 351-353
• Idioma: inglés
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• Resumen

  • In this article, the author examines the concept and the potential benefits of an "enhanced relationship" between revenue bodies and (corporate) taxpayers, with special emphasis on the findings of The Cape Town Report and its recommendations. The author concludes by commenting on issues in this area to date and considering future developments.