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DUTCH HORIZONTAL MONITORING: The Handicap of a Head Start (FairTax WP-Series) - List of abbreviations

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Source: https://www.diva-portal.org/smash/get/diva2:1142129/FULLTEXT01.pdf (2023-11-23)

List of abbreviations

  • HM = Horizontal Monitoring
  • HMRC = Her Majesty’s Revenue and Customs (UK tax authority)
  • IRS = Internal Revenue Service
  • MNE = Multinational enterprise
  • NOB = The Dutch Association of Tax Advisers (Nederlandse Orde van Belastingadviseurs)
  • NPM = New Public Management
  • NTCA = Netherlands Tax and Customs Administration
  • OECD = Organisation for Economic Co-operation and Development
  • Sox = Sarbanes-Oxley Act
  • TCF = Tax Control Framework
  • VNO-NCW = Dutch Employers Organization
  • WRR = Dutch Scientific Council for
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