92WYDAJEWSKI,B.,2005,BeyondtheWorldofISOs:TaxPreferentialStockOptionsPlansOutsideoftheUnitedStates,CorporateTaxation,Vol.32.LYNCH,L.J.&PERRY,S.E.,2003,AnOverviewofManagementCompensation,JournalofAccountingEducation,Vol.21.BUCK,T.,SHAHRIM,A.&WINTER,S.,2004,ExecutiveStockOptionsinGermany:TheDiffusionorTranslationofUS-StyleCorporateGovernance,JournalofManagementandGovernance,Vol.8.TOWERSPERRIN,2004,2003-2004WorldwideTotalRemunerationReport.OECDCFAFTAOECDOECD(OECD,2006,TaxAdministrationinOECDandselectedNon-OECDCountries:ComparativeInformationSeries,)FTAOECDOECD2006TaxSystemsOverseas93JAMES,S.&WALLSCHUTZKY,I.G.,1959,TheShapeofFutureTaxAdministration,BulletinforInternationalFiscalDocumentation,49.BRAIN,J.A.,2004,Canada,inHughJ.Aultetal.,ComparativeIncomeTaxation,2004KluwerLawInternational.HOLMLES,F.C.,1996,YourTaxpayerRights.Ibid,prefaceandpp.14-16.SeeKeesVanRaad,Netherlands,inHughJ.Aultetal.,ComparativeIncomeTaxation,at54.SeetheDutchApproach,preface.TaxSystemsOverseas94SeeCamillaE.Watson,TaxProcedureandTaxFraudinANutshell,Thomson&West2006,3rded.,at5-7.OECD2006Box2.HowtheorganisationalstructuresofrevenuebodieshaveevolvedOECD2006Box2.HowtheorganisationalstructuresofrevenuebodieshaveevolvedOECDOECD2006OECD2006Box2.HowtheorganisationalstructuresofrevenuebodieshaveevolvedTaxSystemsOverseas95OECD2006OECD2006Box2.HowtheorganisationalstructuresofrevenuebodieshaveevolvedOECD2006Box2.HowtheorganisationalstructuresofrevenuebodieshaveevolvedTaxSystemsOverseas96OECD2006SeePracticenote:Taxpayers'RightsandObligations(OECDCFA,July2003),availableat:Taxpayers'RightsandObligations.OECD2006Box2.HowtheorganisationalstructuresofrevenuebodieshaveevolvedTaxSystemsOverseas