At a time when tax competition between states is growing and its own members toughen their regimes against international tax evasion, the Organisation for Economic Cooperation and Development (OECD) is encountering new pressures. Bob Reynolds asks Jeffrey Owens, director of its centre for tax policy and administration, how it can remain effective
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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.