Tax Administrators, Taxpayers and Their Advisors: Can the Dynamics of the Relationship Be Changed?

Journal
International
Bulletin for International Taxation 2012 (Volume 66), No. 9
In this article, Jeffrey Owens, the former Director of the Centre for Tax Policy Administration, OECD and now Senior Tax Policy Advisor to the Vice Chair Tax - of Ernst and Young gives his opinion on how to improve the relationship between tax administrators, and taxpayers and their advisors.