Oguttu, Annet Wanyana; Kayis-Kumar, Ann(University of New South Wales, 2019)
Globalisation has increased opportunities for aggressive tax planning (ATP) schemes by multinational enterprises. However,
tax administrations may not always have timely, targeted and comprehensive information about these ...
Kayis-Kumar, Ann.; Oguttu, Annet Wanyana; Kayis-Kumar, Ann(University of New South Wales, 2020)
Increased opportunities for aggressive tax planning (ATP) schemes by multinationals has heightened pressure on governments
and policy-makers to curtail these activities. However, the design of most anti-avoidance rules ...
