EXCLUSIVE: In an interview with Salman Shaheen of International Tax Review, Nicholas Shaxson discusses how his investigation into US presidential candidate Mitt Romney’s tax affairs and his book Treasure Islands highlight what he sees as a grey zone between legal and illegal corporate tax avoidance.
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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.