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Large business taxpayers have different characteristics and tax compliance behaviour and, therefore, present different risks to the revenue. To manage risks effectively, the revenue body needs to develop and implement strategies (e.g. law clarification, taxpayer education, improved service, more targeted audits) that are appropriate to the unique characteristics and compliance issues presented by large business.   Recognizing that large business taxpayers (also referred to as large taxpayers) are different from other groups of taxpayers, many tax administrations have instituted specific organizational and management arrangements as well as special compliance programs and initiatives as part of a strategy to deal effectively with this segment of taxpayers.
 
Recognizing that large business taxpayers (also referred to as large taxpayers) are different from other groups of taxpayers, many tax administrations have instituted specific organizational and management arrangements as well as special compliance programs and initiatives as part of a strategy to deal effectively with this segment of taxpayers.  This Guidance Note presents an overview of approaches and methods used by tax administrations in managing large taxpayers’ compliance in 8 Forum on Tax Administration countries (Australia, Canada, France, Ireland, the Netherlands, Norway, United Kingdom, and United States). In addition, the report highlights common compliance issues associated with large taxpayers and identifies practices and innovative programs or initiatives used by tax administrations to deal with these challenges