Bilateral Agreements that have been signed to establish exchange of information for tax purposes.
This LEED Forum on Partnerships and Local Governance thematic brochure reviews the experience of partnerships in different countries in addressing the implications of climate change and creating employment at local level.
English, , 767kb
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