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 Government Policy (Wetenschappelijke Raad voor het Regeringsbeleid)