[1] The OECD highlights the range of conditions which enable successful tax policy reform (Brys, B. (2011), Making fundamental tax reform happen, OECD Taxation Working Papers, No.3, OECD Publishing).
ystyried o ddifrif a ddylai’r meini prawf ar gyfer dyfarnu contract gynnwys ystyriaethau i helpu i gyflawni tri nod Dyletswydd Cydraddoldeb y Sector Cyhoeddus (gweler Atodiad 1)