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OECD

The Dutch TP decree marks a turn in the Netherlands as the country aligns its tax policies with OECD standards over claims it is a tax haven.
The endorsement of pillar one could be jeopardised because of uncertainty around two core elements, known as Amount A and B.
Multinationals could continue to face transfer pricing difficulties as consensus around the OECD’s two-pillar solution stalls.
With carbon taxes expected in the global shipping industry, onlookers say the costs of climate inaction would only be worse.
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