Striking a balance between bringing in revenue and attracting investment is a key concern for tax policymakers. But, as taxpayers at the Developing a Tax Environment for Growth and Competitiveness conference in Vienna last week pointed out, that balance is difficult to achieve because it is often based on undefined underlying assumptions.
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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.