Transparency Agreement – A Tool for Multinational Transactions
• Tax administrations do not have access to the entire document trail within multinational companies today
• The Transparency Agreement can change this, on a sampling basis, so that tax administrations obtain the insight they need
• The Transparency Agreement can be used by individual countries, or by groups of countries unilaterally
Written by: Frian Aarsnes. Medforfattere: Olav Lundstøl og Morten Eriksen.
ISBN 978-82-93212-44-7
Publication date: December 2014
