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Mats Höglund

1 Introduction In a previous article, published in Intertax 2014 , tax psychology is described in terms of communication and how the Tax Agency and the taxable person interact and perceive each other from the perspectives of psychology, jurisprudence and ethics. Professional communication was emphasised as particularly important in tax law disputes, as it can help to avoid unnecessary tax processes and personal stress. The ethical values involved in empathic and professional communication were likewise considered beneficial since the taxpayers can feel

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Hans J.L.M. Gribnau and Ave-Geidi Jallai

towards tax authorities for tackling aggressive tax planning issues ( OECD 2015a ). CbC reporting encompasses a three-tiered approach to transfer pricing documentation that should consist of a master file, a local file and a CbC report. Moreover, there is a proposal for public CbC reporting to enhance public scrutiny of corporate income taxes borne by multinationals which will ‘further foster corporate responsibility’ ( European Commission 2016b , 9). For more detailed discussion of CbC Reporting, see OECD 2015a and European Commission 2016b . However, these