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    Cooperative Tax Compliance Framework for Malaysian Tax Authority by Saad, Natrah, Ibrahim, Idawati, Mat Udin, Noraza

    Published 2021
    “…Following the recommendation by the Organisation for Economic Co-operation and Development (OECD), 24 countries namely Australia, Austria, Canada, Denmark, Finland, France, Germany, Hong Kong, Hungary, Ireland, Italy, Japan, Netherlands, New Zealand, Norway, Portugal, Russia, Singapore, Slovenia, South Africa, Spain, Sweden, UK, and USA) have implemented this enhanced relationship. …”
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