The EU Better Regulation project is a partnership between the OECD and the European Commission. It draws on the initiatives for Better Regulation promoted by both organisations over the last few years.
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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