This content is from: European Union Will BEAT and GILTI-style tax provisions become the new normal? US tax reform established a new floor for effective tax rates. The OECD’s upcoming final report on digital tax may represent a shift in global transfer pricing norms to the American standard. By Josh White February 28 2019 Get Free Access to read more … Read the full article and get instant full access for free Get Free Access Full free access for a week in a few clicks No commitments, no payment details Feauturing transfer pricing analysis Are you ITR or TP week subscriber? Please log in.