The Relationship between Tax Authorities, Large Multinationals and the Public

Stephen Daly

The Relationship between Tax Authorities, Large Multinationals and the Public

Stephen Daly

Birmingham Law School

Research output: Contribution to journal › Article › peer-review

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

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The Relationship between Tax Authorities, Large Multinationals and the Public

Abstract

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