Accounting reform is the key to successful corporate tax agreements

Richard Murphy

November 01 2021

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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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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