The purpose and function of double tax treaties is one of the hottest issues in international tax. The OECD at its meeting with tax advisers in Tokyo in March identified this as a critical issue. Monique van Herksen (Amsterdam) and Haig Oghigian (Tokyo) of Baker & McKenzie examine the principal issues.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
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.