It can be viewed within the lens of a broader tax strategy, including the reforming and strengthening of relationships with UK government and other devolved administrations.
Gellir ei hystyried yng nghyd-destun strategaeth drethi ehangach, gan gynnwys diwygio a chryfhau’r berthynas â llywodraeth y DU a gweinyddiaethau datganoledig eraill.