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OECD

Richard Murphy and Andrew Baker make the case for tax transparency as a public good and how key principles should lead to a better tax system.
The working paper suggested a new framework for boosting effective carbon rates and reducing the inconsistency of climate policy.
In a joint statement, the islands announced a plan to conform with the OECD’s pillar two framework by implementing a global minimum tax rate.
Companies may have to establish new internal structures to manage the implications of BEPS for intellectual property, writes Josh white in part two of this special report.
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