I have recently published a short article in the Bulletin for International Taxation entitled “The Relationship between Tax Authorities, Large Multinationals and the Public”, the abstract for which reads as follows:
In this article, the author explores accusations levelled at the revenue authorities of Ireland and the United Kingdom in response to their treatment of multinationals, analyses the statutory scheme underpinning the powers of those revenue authorities and provides a preliminary proposition as to why subsequent developments have been so distinct.
It was something I worked on tangentially to my doctoral work and explored the different reactions to accusations that revenue authorities in Ireland and the UK had gave preferential treatment to multinationals. Whilst in the UK, this caused much opprobrium, the reaction in Ireland has been much more muted. The paper was presented originally at the 2015 IBFD Doctoral Meeting of Researchers in International Taxation. The article can be accessed here, (although it is subscription only), whilst a very early version of the paper can be accessed here. If you’d like a copy of the Bulletin for International Taxation version, please Direct Message me on Twitter.