Mr. Colin Clavey, World Bank/IFC - International Tax Dialogue
Mr. Colin Clavey, World Bank/IFC - International Tax Dialogue
Mr. Colin Clavey, World Bank/IFC - International Tax Dialogue
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Are the basic building blocks in place?<br />
• Are companies required to maintain audited<br />
financial accounts?<br />
• Are companies subject to company income tax on<br />
their profits?<br />
• Is there experience in the country of auditing the<br />
returned profits of multinational enterprises?<br />
• Are there effective tax collection procedures in<br />
place?<br />
• Are there effective dispute resolution mechanisms<br />
(courts and appeal processes) in place?
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