Please see here an interesting taxation working paper published by the OECD.
It refers to the role of businesses in the tax system, (i) as taxpayers and (ii) as withholding agents and remitters of tax on behalf of others.
Tomasini Professional Partners
“You cannot overtake 15 cars in sunny weather. But you can, when it is raining”
Please see here an interesting taxation working paper published by the OECD.
It refers to the role of businesses in the tax system, (i) as taxpayers and (ii) as withholding agents and remitters of tax on behalf of others.