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Tax lawyers, accountants and bankers highlight a global game of gotcha being played by revenue authorities.
In more than 15 countries traditional tax departments have been granted the status of semi-autonomous revenue authorities (ARAs).
These would all be questions of fact to be determined by the revenue authorities and the courts.
Greece's tax system needs to be revamped, and the revenue authorities must be freed from political and corporate influence.
The region's revenue authorities are hopelessly ill-equipped to tackle problems such as transfer pricing or to counter illicit transfers.
The company says it complies with all tax laws and is transparent with revenue authorities around the world.
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Kieran Holmes is head of Burundi's new revenue authority.
Last week Tanzania's revenue authority said it would review and renegotiate mining and gas agreements.
One of Apple's contentious deals with the Irish revenue authority dates to 1991, for heaven's sake.
Mr. Lokule, who is in charge of his state's revenue authority, says he has not been paid for more than two months.
She pays a fixed income tax based on the size of her business – £11 a year to the Accra municipal authority, and £9 a quarter to the Ghana revenue authority.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com