The presentation is based on a book chapter co-authored with Dr Giorgia Maffini, Centre for Business Taxation. The book is to be published by the IBFD in the near future.

The presentation is based on a Centre report which is available online, 'HMRC's relationship with business', draft report, 19/06/2014.

At a conference on “Tax risk management: new approaches to tax compliance” on 15th May 2014 the Oxford University Centre for Business Taxation presented selected results from a survey on the relationship between HMRC and business. The report, written by researchers Judith Freedman, Francis...

The most significant problems with the existing system for taxing the profit of multinational companies stem from two related sources. First, the underlying ‘1920s compromise’ for allocating the rights to tax profit between countries is both inappropriate and increasingly hard to implement...

To operate efficiently and effectively revenue authorities require discretion, but processes must be in place to keep discretion in check. This delicate balancing act takes place against the background of a more general constitutional framework. This working paper starts by outlining the unique...