With an increasing interest in international tax norms and trying to apply best practices, there is increasing uncertainty for taxpayers and tax administrations. One result of all of this, coupled with the fact that authorities are aggressively chasing revenue to ease the effects of the financial crisis, is that countries are looking to expand the tax base.
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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year