Since the UN embarked upon its transfer pricing guidelines for developing countries, the OECD has been condemned for the work it is also doing in this field by non-government organisations (NGO). The OECD’s Marlies de Ruiter explains why that criticism is short-sighted.
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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.