The OECD’s proposals to reform the international tax system and adopt a more formulaic approach will only work if there is accounting reform, writes Richard Murphy.
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Professor of accounting
Sheffield University Management School
Murphy is a chartered accountant and economic justice campaigner. He co-founded the Tax Justice Network and the Fair Tax Mark and created the concept of country-by-country reporting. He blogs at http://www.taxresearch.org.uk/Blog/ and tweets @RichardJMurphy.