Abstract
We are moving into a new era where the traditional relationships between tax administrations, tax advisors and companies are changing: moving away from confrontation to cooperation. At the same time, there remains some hope that a new consensus will emerge from the OECD's Base Erosion and Profit Shifting (BEPS) project on a revision to the international rules of the tax game. This paper explores these issues. (author's abstract)
| Original language | English |
|---|---|
| Pages (from-to) | 1-10 |
| Journal | Journal of Tax Administration |
| Volume | 1 |
| Issue number | 2 |
| Publication status | Published - 2015 |