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Accounting reform is the key to successful corporate tax agreements

Richard Murphy
November 01, 2021
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The formula will not work without reform

The OECD’s proposals to reform the international tax system and adopt a more formulaic approach will only work if there is accounting reform, writes Richard Murphy.

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FeatureUnited StatesDirect TaxITR MagazineAutumn 2021
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Richard Murphy
Professor of accounting Sheffield University Management School
Murphy is a chartered accountant and economic justice campaigner. He co-founded the Tax Justice Network and the Fair Tax Mark and created the concept of country-by-country reporting. He blogs at http://www.taxresearch.org.uk/Blog/ and tweets @RichardJMurphy.
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