EU member states should consider a common policy on tax rates and reliefs. It may help them deal with treaty issues raised by the European Court of Justice, argue Timothy Jarvis, Jens-Uwe Hinder and Dirk Koehler of Hammonds
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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.