The winding road to a 15% global minimum tax
THE Organisation for Economic Co-operation and Development’s (OECD Two-Pillar Base Erosion and Profit Shifting (BEPS) 2.0 Project has had more plot twists than a John Grisham novel, with refinements in rules, delays in implementation, countries disrupting the implementation rhythm and the star of the show leaving before the grand finale.
Source: thestar.com.my