The issue of trust between Multinational Enterprises (MNEs) and tax administrations is a vital part of the tax system, but relatively little studied. Building on previous OECD research on tax morale, which measures taxpayer perceptions and attitudes towards paying and evading taxes, this report presents new data on how tax administrations perceive MNE behaviour towards tax compliance.
Format:Paperback
Language:English
ISBN:9264320687
ISBN13:9789264320680
Release Date:September 2022
Publisher:Org. for Economic Cooperation & Development
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