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OECD

ITR’s most interesting stories of the year covered ‘landmark’ legal battles, pillar two, AI’s relationship with transfer pricing and more
The tool, which will automatically compute amount B returns, requires “only minimal data inputs”, according to the OECD
The rules are intended to implement the substance of an earlier OECD report in its entirety
A boom in corporate tax revenue from extractive sector profits propelled Chad and the Democratic Republic of Congo to financial growth
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