https://www.imf.org/en/publications/tnm/issues/2023/10/31/corporate-income-tax-gap-estimation-by-using-bottom-up-techniques-in-selected-countries-537786
Corporate Income Tax Gap Estimation by using Bottom-Up Techniques in Selected Countries: Revenue...
This technical note describes bottom-up CIT gap estimation techniques applied by revenue administrations in the following highly experienced countries in this...
corporate income tax
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