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United Nations

Given the US/G7 pillar two deal, the OECD is in danger of being replaced by the UN as the leading global tax reform forum
Looking at transfer pricing simplification is “obviously helpful”, but it should be done in line with current standards, a senior government figure reportedly said
It is understood that the US has vowed to oppose any outcome from talks taking place at the UN
The US can veto anything proposed by the OECD, Alex Cobham of UK advocacy group Tax Justice Network argues
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    Cyril Maucour and Jessica Benchetrit of DS Avocats evaluate the effectiveness of the OECD’s new unified approach, which provides market jurisdictions greater taxing rights over residual profits.
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