Opinion
Conservative US politicians are building a narrative against the OECD’s two-pillar plan for international tax reform, but they have no serious alternative vision.
The OECD must pay attention to US politics because the next election could determine whether the country will make or break international tax reform.
Erik Stessens looks at the implications of EU VAT cases for central procurement functions at multinational companies.
The OECD’s plan to reform transfer pricing rules and international taxing rights still has to reckon with US uncertainty.
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