Joe Dalton examines the tax regimes of the CIVETs countries to discover whether they truly constitute attractive and secure future investment destinations for multinationals, or if the term is simply another economist’s efforts to jump on the acronym bandwagon.
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.