Abstract
In this article, the author explores accusations levelled at the revenue authorities of Ireland and the United Kingdom in response to their treatment of multinationals, analyses the statutory scheme underpinning the powers of those revenue authorities and provides a preliminary proposition as to why subsequent developments have been so distinct.
| Original language | English |
|---|---|
| Journal | Bulletin for International Taxation |
| Volume | 71 |
| Issue number | 5 |
| Publication status | Published - 20 Mar 2017 |