The political momentum for changing the international tax system has never been greater. The OECD’s work on issues concerning base erosion and profit shifting (BEPS) has been thrust firmly into the spotlight. As we await the organisation’s roadmap on addressing BEPS in July, Joe Dalton asks stakeholders on all sides of the debate: how should the international tax system be fixed, and what are the consequences for the multinationals operating within it?
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In-house teams who want a balance of internal control and external expertise for pillar two should seriously consider co-sourcing models, Russell Gammon of Tax Systems argues
The OECD has vowed to continue working with the US despite the president effectively pulling the country out of the organisation’s global minimum tax deal
Norton Rose Fulbright highlights a Brazilian investment fund as a practical example of how new Dutch tax rules will require significant attention from foreign companies