There is continued debate about the pros and cons of a financial transactions tax (FTT). It is a subject which does not want to go away. Writing in a personal capacity, Chris Lenon, who chairs the Tax Committee of the Business and Industry Advisory Committee to the OECD, explains why the tax worries business.
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While successful pillar two implementation will require collaboration across all units, a combination of internal and external tax advice is at the centre of the effort