Tax Notes Talk cover image

Analyzing the Constraints of the OECD Corporate Mediation Process

Tax Notes Talk

CHAPTER

The University of California Irvine Graduate Tax Program

The NCP must conduct its assessment using publicly available information. When a company doesn't participate, then the numbers may get skewed or rounded up or down. A law professor Martin Skeltima told us that if the government supplied this type of information, it might jeopardize its independence.

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