Sam Fouad, Global Tax Leader for Ernst & Young, said, "This study represents a constructive contribution in building stronger working relationship among revenue authorities, taxpayers and advisors." He further said, "In that spirit, we



support the 'enhanced relationship' framework that is proposed by the study and agree that ongoing work will be required in each jurisdiction to realize that vision."

Mr. Fouad said that Ernst & Young (EY) is entirely dedicated to build and maintain positive relationships among regulators all over the world. He further said that still there will be some areas of discrepancy, but they deem that by upholding a

productive dialogue they may build on several positive aspects which are contained within the report.

Mr. Fouad said, "We also welcome important background findings of the study," such as:Formation and maintaining premium tax policy is essential to cooperative working relationships among taxpayers and tax advisers.The 'basic relationship' among taxpayers, advisors and tax authorities, must continue to enlarge, apart from building better relationship.In offering the 'enhanced relationship some major additional qualities and behaviors must be expected from tax intermediaries, taxpayers, and revenue authorities.

This study recommended that dialogue and additional work must be undertaken, which includes ongoing dialogue with the tax advisers, taxpayer groups, and tax intermediaries recognized in the study.