Last month the OECD released a report about multinational companies’ tax planning to lower corporate tax liability to unacceptably low levels. The report acts as a first-step against the use of base erosion and profit shifting (BEPS) tax planning.
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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.