(1). An international tax term used, for some reason, by some European tax authorities in place of “mandatory”, probably as the result of some consultant’s report, the production of which undoubtedly was a waste of taxpayer money.
(1). Someone your company hires to “modernize” its business practices and operations. This person is generally loved by management and universally loathed by staff.
“Well, congratulations on your new role, Donna. I hear you’re going to be an agent of change over there, with all of the new procedures you’re implementing. I wouldn’t expect too many fruit baskets at Christmas this year, though.”