The tax director who stunned participants at the OECD’s digital tax consultation with a fleshed-out proposal for formulary apportionment of corporate profits speaks to Alexander Hartley in an exclusive interview.
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Alexander reports on indirect tax matters, BEPS, and related tax disputes. He is ITR’s main reporter on efforts to tax the digital economy, including digital services taxes and attempts at a multilateral reform of corporation tax.
Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.