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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.
Multinational companies will need to reduce the barriers preventing IP and tax teams from working together on BEPS, writes Josh White in part one of this special report.