Closing Remarks: A Kind Word to Tax Auditors and Policymakers

Oliver Treidler

Chapter Chapter 6 in Transfer Pricing in One Lesson, 2020, pp 123-125 from Springer

Abstract: Abstract Throughout this book, the tax authorities might at times have been characterized as a sort of “opponent” of taxpayers. To be sure, there is a competitive element involved in almost every tax audit, i.e. when stepping on to the bazaar, everyone is trying to secure a favorable bargain. It should be clear, however, that all respective comments were intended to be understood in the spirit of good sportsmanship.

Date: 2020
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DOI: 10.1007/978-3-030-25085-0_6

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